Tex. Tax Code § 154.502
This is the official text of Tex. Tax Code § 154.502, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.502. UNSTAMPED CIGARETTES.
Official statutory text
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.
(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.
Status: in_force · Read it on the official government site
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