Sec. 154.0225. LIABILITY OF PERMITTED DISTRIBUTOR. A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.
Added by Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 4, 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