Texas Tax Code

§ 154.502 — UNSTAMPED CIGARETTES

TX § 154.502Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. I. PENALTIES

Statute text

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Except as provided by Section 154.026(b), a person commits an offense if the person:

(1)makes a first sale of unstamped cigarettes;

(2)sells, offers for sale, or presents as a prize or gift unstamped cigarettes; or

(3)knowingly consumes, uses, or smokes cigarettes subject to the tax under this chapter without a stamp affixed to each individual package. Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by:

Legislative history

Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 5, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 18, eff. September 1, 2019.