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Texas Tax Code

§ 154.513 — PREVIOUSLY USED OR OLD DESIGN STAMPS

TX § 154.513Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. I. PENALTIES

Statute text

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A person commits an offense if the person:
(1)uses, sells, offers for sale, or possesses for use or sale previously used stamps;
(2)attaches or causes to be attached a previously used stamp to an individual package of cigarettes;
(3)uses or consents to the use of previously used stamps in connection with the sale or offering for sale of cigarettes; or
(4)sells, offers for sale, or possesses stamps of an old design more than 60 days after the date of issue of a new design of stamps.

Legislative history

Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.