Tex. Tax Code § 154.102

This is the official text of Tex. Tax Code § 154.102, part of Texas’s Tax Code — governs state and local taxation.

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§ 154.102. COMBINATION PERMIT.

Official statutory text

(a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products.

(b) A person who receives a combination permit pays only the higher of the two permit fees.

Status: in_force · Read it on the official government site

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