Texas Tax Code
§ 154.514 — SALE OF STAMPS
TX § 154.514Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. I. PENALTIES
Statute text
View on sourceA person commits an offense if the person, without having the requisition from the comptroller as provided by Section 154.044 of this code:
(1)purchases stamps from a person other than the comptroller; or
(2)sells lawfully issued stamps to a person other than the comptroller.
Legislative history
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 50, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.74, eff. Sept. 1, 1997.