NEY GENERAL 

EXAS 

August 9, 1965 

Honorable Robert S. Calvert Opinion No. C- 479 

Comptroller of Public Accounts 

Austin, Texas Re: Whether you may lawfully make a cash 

refund on certain 

unused cigarette tax 

Bear Mr. Calvert: stamps. 

You ask the Attorney General if you may issue a State 

warrant to redeem at their face value certain cigarette tax 

stamps. The 59th Legislature, Regular Session, approved a 

claim of the C. B. Preston Estate for redemption in cash of 

7,820 cigarette tax stamps issued by this State between 

June, 1952 and March, 19%. 

of $303.42. 

These stamps have a net value 

You further advise us that as of September 1, 1959 the 

cigarette tax rate was changed from 5 cents to 8 cents per 

package and at that time a new design of stamps was introduced. Further, you state that all stamps of the 5 cents 

denomination were recalled by the State and replaced with 

the new stamps and that the old stamps were declared by the 

State to be void after 60 days from such declaration. 

Our opinion is that you are prohibited from redeeming 

or paying for these stamps in any manner. 

Art. 7.08, Subd. (4) of Title 122A, Taxation General, 

in its pertinent portion, reads as follows: 

"(4) The Comptroller'is hereby authorized to 

change the design of the stamp as often as he may 

deem such change necessary to the best enforcement 

of the provisions of this Chapter, and the Treasurer 

is hereby required to redeem at face value any unused 

cigarette tax stamps lawfully issued, prior to such 

change in the design, which are in the possession of 

any bona fide owner, by exchanging at face value 

cigarette tax stamps of the new design. Provided, 

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Honorable Robert S. Calvert, page 2 (C-479) 

that whenever a change is made in the design of the 

stamps every person holding stamps of the old design 

shall be required to send them to the Treasurer for 

exchange at face value for stamps of the new design. 

Such exchange shall be made within sixty (60) days 

after the date of the Issue of the new design of 

stamps and it shall be unlawful for any person to 

have in his possession any stamps of an old design 

after sixty (60) days from the date of issue of a 

new design; . . . 

"Any person who shall have in his possession 

any ci arette 

sixty 'i 60) 

tax stamps of the old design after 

days from the date of Issue of a new 

design of stamps shall be guilty of a felony and 

shall be punished as set out in Article 7.37 of 

this Chapter." 

Since the stamps in question which were Issued between June, 1952 and March, 1954 were superseded by the 

change in design and declaration of the Comptroller in 1959 

pursuant to the above quoted statutory authority then these 

provisions clearly bar redemption of the stamps. 

SUMMARY 

Refund for cigarette tax stamps purchased 

prior to September 1, 1959 may not now be made. 

Yours very truly, 

WAGGONER CARR 

Attorney Ge era1 of Texas 

I A 

WEA:rm 

APPROVED: 

m:w ,1-,$ G&J 

A&iitanteittorney General 

OPINION COMMITTEE 

W. V. Geppert, Chairman 

Malcolm quick 

H. Grady Chandler 

George Black 

Paul Phy 

APPRCVED FOR THE ATTORNEY GENERAL 

BY: T. B. Wright 

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