Sec. 154.0415. CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED. A person may not affix a stamp to a package of cigarettes if the package:
(1) does not comply with the Cigarette Labeling and Advertising Act (15 U.S.C. Section 1331 et seq.) for the placement of labels, warnings, or any other information for a package of cigarettes to be sold within the United States;
(2) is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or other wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) has been altered by adding or deleting wording, labels, or warnings described in Subdivision (1) or (2);
(4) has been imported into the United States in violation of 26 U.S.C. Section 5754;
(5) in any way violates federal trademark or copyright laws; or
(6) contains cigarettes with respect to which any person is not in compliance with 15 U.S.C. Section 1335a, as amended, relating to submission of ingredient information to federal authorities, 19 U.S.C. Sections 1681-1681b, as amended, relating to imports of certain cigarettes, 26 U.S.C. Section 5754, as amended, or relating to previously exported tobacco products.
Added by Acts 1999, 76th Leg., ch. 1539, Sec. 1, eff. Sept. 1, 1999. Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 1, eff. Sept. 1, 2001.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Section 154.041. Stamp Required
Section 154.0415. Cigarettes to Which Stamps May Not Be Affixed
Section 154.043. Sale of Stamps
Section 154.044. Purchase From a Distributor
Section 154.045. Recall by Comptroller
Section 154.046. Invoice for Stamps
Section 154.047. Stamps Shipped With Draft Attached
Section 154.051. Cigarette Tax Recovery Trust Fund
Section 154.052. Distributor's Stamping Allowance
Section 154.053. Manufacture of Stamps
Section 154.054. Redemption and Destruction of Stamps