Sec. 154.502. UNSTAMPED CIGARETTES. Except as provided by Section 154.026(b), a person commits an offense if the person:
(1) makes a first sale of unstamped cigarettes;
(2) sells, offers for sale, or presents as a prize or gift unstamped cigarettes; or
(3) knowingly consumes, uses, or smokes cigarettes subject to the tax under this chapter without a stamp affixed to each individual package.
Acts 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.
Amended by:
Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 5, eff. September 1, 2017.
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 18, eff. September 1, 2019.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Section 154.502. Unstamped Cigarettes
Section 154.5025. Affixing Stamps to Certain Cigarettes
Section 154.503. Possession in Quantities Less Than 10,000
Section 154.504. Possession of Quantities Less Than Individual Package
Section 154.505. Cancellation of Stamp
Section 154.506. Concealment of a Violation
Section 154.507. Misleading the Comptroller
Section 154.508. Refusing to Surrender Cigarettes
Section 154.5095. Fingerprints
Section 154.511. Transportation of Cigarettes
Section 154.512. Inspection of Premises
Section 154.513. Previously Used or Old Design Stamps
Section 154.514. Sale of Stamps
Section 154.515. Possession in Quantities of 10,000 or More
Section 154.516. Books and Records