Texas Tax Code

§ 154.307 — RECORDS

TX § 154.307Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. G. ADMINISTRATION BY COMPTROLLER

The comptroller shall keep a record of:

(1)stamps sold by the comptroller or under the comptroller's direction;

(2)stamps exchanged by the comptroller; and

(3)refunds made on stamps purchased.

Legislative history

Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.57, eff. Sept. 1, 1997.