Sec. 154.022. TAX IMPOSED ON FIRST SALE OF CIGARETTES. The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Subchapter B. Imposition and Rate of Tax
Section 154.021. Imposition and Rate of Tax
Section 154.022. Tax Imposed on First Sale of Cigarettes
Section 154.0225. Liability of Permitted Distributor
Section 154.023. Impact of Tax
Section 154.024. Importation of Small Quantities
Section 154.025. Lien to Secure Payment of Tax
Section 154.026. Cigarettes Used Exclusively for Research Purposes