Tex. Tax Code § 155.184
This is the official text of Tex. Tax Code § 155.184, part of Texas’s Tax Code — governs state and local taxation.
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§ 155.184. CREDIT FOR TAX PAID.
Official statutory text
(a) The comptroller may adopt rules providing for a credit or refund for tax paid on tobacco products if the tobacco products have become unfit for use or consumption or unsalable.
(b) The comptroller may not allow a credit or refund under this section unless the comptroller is satisfied that the tobacco products are unfit for use or consumption or unsalable or have been returned to the manufacturer.
(b) The comptroller may not allow a credit or refund under this section unless the comptroller is satisfied that the tobacco products are unfit for use or consumption or unsalable or have been returned to the manufacturer.
Status: in_force · Read it on the official government site
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