Texas Statutes
Subchapter C. Tax Stamps
Section 154.046. Invoice for Stamps

Sec. 154.046. INVOICE FOR STAMPS. (a) The comptroller shall send an original invoice along with any stamps shipped to a distributor.
(b) The invoice shall be issued in duplicate and numbered consecutively. The invoice must show:
(1) the date of sale;
(2) the name and address of the distributor;
(3) the number of stamps;
(4) the serial numbers of the stamps; and
(5) the denomination and value of the stamps.
(c) The distributor shall have the original invoice 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. 5, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 7, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.22, eff. Sept. 1, 1997.

Structure Texas Statutes