Sec. 154.052. DISTRIBUTOR'S STAMPING ALLOWANCE. (a) A distributor is, subject to the provisions of Section 154.051, entitled to 2.5 percent of the face value of stamps purchased as a stamping allowance for providing the service of affixing stamps to cigarette packages, except that an out-of-state distributor is entitled to receive only the same percentage of stamping allowance as that given to Texas distributors doing business in the state of the distributor.
(b) If a distributor violates a provision of this chapter, the distributor is not entitled to receive a stamping allowance for the period of the violation. On a determination by the comptroller that the distributor is no longer in violation of a provision of this chapter, the distributor is entitled to receive a stamping allowance.
Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1987, 70th Leg., ch. 580, Sec. 3, eff. Sept. 1, 1987; Acts 1989, 71st Leg., ch. 240, Sec. 8, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 12, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.28, eff. Sept. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 11.01, eff. October 1, 2011.
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