Sec. 161.613. APPLICATION OF SUBCHAPTER. (a) This subchapter applies without regard to Section 154.022, Tax Code, or any other law that might be read to create an exemption for interstate sales.
(b) This subchapter does not apply to a tobacco product described by Section 155.001(15)(C), Tax Code.
Added by Acts 2013, 83rd Leg., R.S., Ch. 1305 (H.B. 3536), Sec. 1, eff. September 1, 2013.
Structure Texas Statutes
Subtitle H - Public Health Provisions
Chapter 161 - Public Health Provisions
Subchapter V. Fee on Cigarettes and Cigarette Tobacco Products Manufactured by Certain Companies
Section 161.605. Distributor's Report and Payment of Monthly Fee
Section 161.607. Penalties for Noncompliance
Section 161.608. Appointment of Agent for Service of Process
Section 161.609. Audit or Inspection
Section 161.611. Revenue Deposited in General Revenue Fund
Section 161.612. Released Claims