Sec. 154.044. PURCHASE FROM A DISTRIBUTOR. (a) If a distributor does not possess sufficient unused stamps to cover the distributor's inventory of unstamped cigarettes, the comptroller may allow the distributor to purchase the required stamps from any distributor through a requisition from the comptroller so that the unstamped cigarettes may be stamped immediately under the direction of the comptroller.
(b) The comptroller may issue the requisition. The requisition shall be in triplicate on a form prescribed by the comptroller. The copies shall be designated "original," "duplicate," and "triplicate." The comptroller shall keep the original and send the duplicate to the purchaser and the triplicate to the seller. The purchaser and seller shall keep their respective copies available at all times for four years for inspection by the comptroller and the attorney general.
Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 3, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 6, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.20, 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