Sec. 154.306. EXCHANGE OF STAMPS. The comptroller may exchange or replace, without cost, stamps affixed to a package of cigarettes if the cigarettes have become unfit for sale, use, or consumption and have been returned to the comptroller or to the manufacturer.
Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.56, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Subchapter G. Administration by Comptroller
Section 154.301. Compliance Investigation and Recovery of Costs
Section 154.302. Payment of Double Amount
Section 154.305. Refund for Stamps
Section 154.306. Exchange of Stamps
Section 154.308. Deficiency Determination, Penalties, and Interest