Sec. 154.043. SALE OF STAMPS. Except as provided in Section 154.044 of this code, only the comptroller may sell cigarette stamps. The stamps may be sold only in quantities made available by the comptroller. The purchaser shall place the order for stamps directly with the comptroller.
Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 89, Sec. 1, eff. Aug. 26, 1985; Acts 1997, 75th Leg., ch. 1423, Sec. 19.19, eff. Sept. 1, 1997.
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