Sec. 154.023. IMPACT OF TAX. The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter. If another person pays the tax, the amount of the tax is added to the price to the ultimate consumer or user.
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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