Sec. 155.058. REVENUE. (a) Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, bonded agents, and interstate warehouses is allocated in the same manner that other revenue is allocated by Subchapter H.
(b) Revenue from the sale of retailer's permits shall be deposited as provided by Section 161.0903, Health and Safety Code, and may be appropriated only as provided by that section.
(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
Acts 1981, 67th Leg., p. 1672, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 33, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 50, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 671, Sec. 4.07, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 30, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(4), eff. September 1, 2021.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 155 - Cigars and Tobacco Products Tax
Section 155.0415. Sales: Permit Holders and Nonpermit Holders
Section 155.045. Combination Permit
Section 155.048. Issuance of Permits
Section 155.0481. Denial of Permit
Section 155.049. Permit Year; Fees
Section 155.050. Payment for Permits
Section 155.053. Display of Permit
Section 155.059. Final Suspension or Revocation of Permit