Sec. 154.045. RECALL BY COMPTROLLER. (a) The comptroller may recall unused stamps.
(b) If the comptroller recalls stamps, the purchaser, on the comptroller's demand, shall surrender the stamps to the comptroller for exchange.
(c) If the comptroller recalls stamps and receives them from the purchaser, the comptroller shall issue stamps with different serial numbers for the recalled stamps.
Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 4, eff. Oct. 1, 1989; Acts 1997, 75th Leg., ch. 1423, Sec. 19.21, 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