reglab/housing_qa huggingface dataset:
TX Tax Code § 152.090 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.090. Certain Hydrogen-Powered Motor Vehicles

Sec. 152.090.  CERTAIN HYDROGEN-POWERED MOTOR VEHICLES.  (a)  In this section, "hydrogen-powered motor vehicle" means a vehicle that meets the Phase II standards established by the California Air Resources Board as of September 1, 2007, for an ultra low-emission vehicle II or stricter Phase II emission standards established by that board and:(1)  is hydrogen power capable and has a fuel economy rating of at least 45 miles per gallon; or(2)  is fully hydrogen-powered.(b)  The taxes imposed by this chapter do not apply to the sale or use of a hydrogen-powered motor vehicle.|Added by Acts 2007, 80th Leg., R.S., Ch. 1266 (H.B. 3319), Sec. 10, eff. September 1, 2007.|
TX Tax Code § 152.092 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.092. Motor Vehicles Transported Out of State

Sec. 152.092.  MOTOR VEHICLES TRANSPORTED OUT OF STATE.  (a)  The taxes imposed by this chapter do not apply to the retail sale of a motor vehicle that is transported out of state, prior to any use in this state other than the transportation of the vehicle out of state, for use exclusively outside this state.(b)  To qualify for the exemption provided by this section the purchaser of a motor vehicle must sign at the time of the purchase an exemption certificate that:(1)  is on a form designated by the comptroller;(2)  contains all information the comptroller considers reasonable;(3)  is signed by the purchaser;  and(4)  provides that the purchaser, by signing the certificate, authorizes the comptroller to provide a copy of the certificate to the state of intended use and registration.|Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 1, eff. May 20, 1983.  Renumbered from Sec. 152.090 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(53).  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 23, eff. Oct. 1, 1993.|
TX Tax Code § 152.093 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities

Sec. 152.093.  MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.  (a)  The taxes imposed by this chapter do not apply to a motor vehicle:(1)  purchased, used, or rented by a qualified residential child-care facility;  and(2)  intended for use primarily in transporting the children residing in the facility under a state license.(b)  In this section, "qualified residential child-care facility" means a child-care facility:(1)  licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:(A)  children who do not require specialized services or treatment;  and(B)  children who are emotionally disturbed;  and(2)  in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.|Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.|
TX Tax Code § 152.101 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter F. Penalties|Section 152.101. Penalty for Signing False Statement or Certificate

Sec. 152.101.  PENALTY FOR SIGNING FALSE STATEMENT OR CERTIFICATE.  (a)  A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact.(b)  An offense under this section is a felony of the third degree.|Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 24, eff. Oct. 1, 1993;  Acts 2001, 77th Leg., ch. 442, Sec. 17, eff. Sept. 1, 2001.|
TX Tax Code § 152.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter F. Penalties|Section 152.102. Operation Without Payment of Tax

Sec. 152.102.  OPERATION WITHOUT PAYMENT OF TAX.  (a)  A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed by this chapter on the vehicle.(b)  An offense under this section is a Class C misdemeanor.|Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 2001, 77th Leg., ch. 442, Sec. 18, eff. Sept. 1, 2001.|
TX Tax Code § 152.103 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter F. Penalties|Section 152.103. Failure to Keep Records

Sec. 152.103.  FAILURE TO KEEP RECORDS.   Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10 (a)  A seller commits an offense if he fails to make and retain complete records for the period of four years as provided by this chapter. Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 587, Sec. 25 (a)  A seller commits an offense if the seller fails to make and retain complete records for the period of four years as provided by Subchapter D.(b)  An offense under this section is a Class C misdemeanor.|Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10, eff. Oct. 1, 1993;  Acts 1993, 73rd Leg., ch. 587, Sec. 25, eff. Oct. 1, 1993;  Acts 2001, 77th Leg., ch. 442, Sec. 19, eff. Sept. 1, 2001.|
TX Tax Code § 152.104 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter F. Penalties|Section 152.104. Failure to Remit Tax Collected

Sec. 152.104.  FAILURE TO REMIT TAX COLLECTED.  (a)  A person who is a dealer, as defined by Section 503.001, Transportation Code, or who is acting in the capacity of a dealer, commits an offense if the person intentionally or knowingly fails to pay to the tax assessor-collector the motor vehicle sales tax collected as required by this chapter.(b)  An offense under this section is:(1)  a Class C misdemeanor if the value of the tax collected and not paid is less than $1,500;(2)  a state jail felony if the value of the tax collected and not paid is $1,500 or more but less than $20,000;(3)  a felony of the third degree if the value of the tax collected and not paid is $20,000 or more but less than $100,000;(4)  a felony of the second degree if the value of the tax collected and not paid is $100,000 or more but less than $200,000;  and(5)  a felony of the first degree if the value of the tax collected and not paid is $200,000 or more.(c)  When amounts are obtained in violation of this section pursuant to one scheme or continuing course of conduct, whether from the same or several resources, the conduct may be considered as one offense and the amounts aggregated in determining the grade of the offense.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.|
TX Tax Code § 152.105 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter F. Penalties|Section 152.105. Venue for Criminal Prosecutions

Sec. 152.105.  VENUE FOR CRIMINAL PROSECUTIONS.  Venue for prosecution of any offense under this chapter is in:(1)  the county in which any element of the offense occurs;  or(2)  Travis County.|Added by Acts 2001, 77th Leg., ch. 442, Sec. 20, eff. Sept. 1, 2001.|
TX Tax Code § 152.106 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter F. Penalties|Section 152.106. Prohibited Advertising; Criminal Penalty

Sec. 152.106.  PROHIBITED ADVERTISING;  CRIMINAL PENALTY.  (a)  A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly or indirectly advertises, holds out, or states to a customer or to the public that the person:(1)  will assume, absorb, or refund a part of the tax imposed by this chapter;  or(2)  will not add the tax imposed by this chapter to the sales price of the motor vehicle sold, leased, or rented.(b)  An offense under this section is a Class C misdemeanor.|Added by Acts 2003, 78th Leg., ch. 209, Sec. 26, eff. Oct. 1, 2003.|
TX Tax Code § 152.121 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter G. Disposition of Taxes|Section 152.121. Tax Sent to Comptroller

Sec. 152.121.  TAX SENT TO COMPTROLLER.  (a)  After crediting the amounts as provided by Section 152.123, a county tax assessor-collector shall send money collected from taxes and penalties imposed by this chapter to the comptroller as follows:(1)  on the 10th day of each month if during the last preceding state fiscal year less than $2 million of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector;(2)  once each week if during the last preceding state fiscal year $2 million or more, but less than $10 million, of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector;  or(3)  daily (as collected) if during the last preceding state fiscal year $10 million or more of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector.(b)  Taxes on metal dealer plates collected by the Texas Department of Motor Vehicles shall be deposited by the department in the state treasury in the same manner as are other taxes collected under this chapter.(c)  If the amount of net collections under Chapter 502, Transportation Code, and this chapter is insufficient to cover the amount of those net collections authorized to be retained by a county as a percentage of the tax and penalties collected under this chapter, the comptroller shall on request of the county tax assessor-collector authorize the county to retain a portion of the tax and penalties collected under this chapter to cover the deficiency.|Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 456, ch. 93, Sec. 13, eff. Sept. 1, 1983;  Acts 1983, 68th Leg., p. 1360, ch. 280, Sec. 1, eff. Sept. 1, 1983;  Acts 1991, 72nd Leg., 1st C.S., ch. 4, Sec. 23.01, eff. Jan. 1, 1992;  Acts 1995, 74th Leg., ch. 165, Sec. 22(71), eff. Sept. 1, 1995;  Acts 1997, 75th Leg., ch. 165, Sec. 30.260, eff. Sept. 1, 1997;  Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005.Amended by: Acts 2009, 81st Leg., R.S., Ch. 933 (H.B. 3097), Sec. 3K.10, eff. September 1, 2009.|
TX Tax Code § 152.122 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter G. Disposition of Taxes|Section 152.122. Allocation of Tax

Sec. 152.122.  ALLOCATION OF TAX.  The comptroller shall deposit the funds received under Section 152.121 of this code as follows:(1)  1/4 to the credit of the foundation school fund;  and(2)  the remaining funds to the credit of the general revenue fund.|Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2778, ch. 752, Sec. 9(h), eff. Jan. 1, 1982.  Acts 1984, 68th Leg., 2nd C.S., ch. 28, art. II, part B, Sec. 2, eff. Sept. 1, 1984;  Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 42, eff. Sept. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 7, Sec. 1, eff. Sept. 1, 1987.|
TX Tax Code § 152.1222 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter G. Disposition of Taxes|Section 152.1222. Allocation of Certain Tax Revenue to Property Tax Relief Fund

Sec. 152.1222.  ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND.  (a)  Notwithstanding Section 152.122, the comptroller shall deposit to the credit of the property tax relief fund under Section 403.109, Government Code, the amount of money received under Section 152.121 that is estimated to have been derived from the computation of the tax imposed by this chapter on the standard presumptive values of motor vehicles or on percentages of those values as provided by Section 152.0412.(b)  The comptroller shall determine the amount described by Subsection (a) using available statistical data.  If satisfactory data are not available, the comptroller may require county tax assessor-collectors to report additional information to the comptroller as necessary to make the allocation required by Subsection (a).|Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 3(a), eff. October 1, 2006.|
TX Tax Code § 152.123 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter G. Disposition of Taxes|Section 152.123. Tax Retained by County

Sec. 152.123.  TAX RETAINED BY COUNTY.  (a)  The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under this chapter in the preceding calendar year.  In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller:(1)  collected under Section 152.047 in the preceding calendar year;  and(2)  determines are attributable to sales in the county.(b)  The county shall retain the following percentage of the amounts calculated under Subsection (a) during each of the following fiscal years:(1)  in fiscal year 2006, 10 percent;(2)  in fiscal year 2007, 20 percent;(3)  in fiscal year 2008, 30 percent;(4)  in fiscal year 2009, 40 percent;(5)  in fiscal year 2010, 50 percent;(6)  in fiscal year 2011, 60 percent;(7)  in fiscal year 2012, 70 percent;(8)  in fiscal year 2013, 80 percent;(9)  in fiscal year 2014, 90 percent;(10)  in fiscal year 2015 and succeeding years, 100 percent.(c)  The county shall credit the amounts retained under Subsection (b) to the county's general fund.|Added by Acts 2003, 78th Leg., ch. 1325, Sec. 9.01, eff. Sept. 1, 2005.|
TX Tax Code § 154.002 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter A. General Provisions|Section 154.002. Storage

Sec. 154.002.  STORAGE.  (a) The commercial business location where cigarettes are stored or kept cannot be a residence or a unit in a public storage facility.(b)  For the purpose of Subsection (a), the vehicle of a manufacturer's representative is not a residence or public storage facility.|Added by Acts 2001, 77th Leg., ch. 540, Sec. 2, eff. Sept. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 2, eff. September 1, 2019.|
TX Tax Code § 154.021 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter B. Imposition and Rate of Tax|Section 154.021. Imposition and Rate of Tax

Sec. 154.021.  IMPOSITION AND RATE OF TAX.  (a)  A tax is imposed on a person who uses or disposes of cigarettes in this state.(b)  The tax rates are:(1)  $70.50 per thousand on cigarettes weighing three pounds or less per thousand; and(2)  the rate provided by Subdivision (1) plus $2.10 per thousand on cigarettes weighing more than three pounds per thousand.|Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 1, eff. Aug. 1, 1984, Sec. 2, eff. Sept. 1, 1985;  Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 1;  Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.01, eff. July 1, 1990.Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5), Sec. 1, eff. January 1, 2007.|
TX Tax Code § 154.022 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter B. Imposition and Rate of Tax|Section 154.022. Tax Imposed on First Sale of Cigarettes

Sec. 154.022.  TAX IMPOSED ON FIRST SALE OF CIGARETTES.  The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.|Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.|
TX Tax Code § 154.0225 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter B. Imposition and Rate of Tax|Section 154.0225. Liability of Permitted Distributor

Sec. 154.0225.  LIABILITY OF PERMITTED DISTRIBUTOR.  A permitted distributor who makes a first sale to a permitted distributor in this state is liable for and shall pay the tax imposed by this chapter.|Added by Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 4, eff. September 1, 2019.|
TX Tax Code § 154.023 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter B. Imposition and Rate of Tax|Section 154.023. Impact of Tax

Sec. 154.023.  IMPACT OF TAX.  The ultimate consumer or user in this state bears the impact of the tax imposed by this chapter.  If another person pays the tax, the amount of the tax is added to the price to the ultimate consumer or user.|Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 154.024 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter B. Imposition and Rate of Tax|Section 154.024. Importation of Small Quantities

Sec. 154.024.  IMPORTATION OF SMALL QUANTITIES.  (a)  A person who imports and personally transports 200 or fewer cigarettes into this state from another state or from an Indian reservation under the jurisdiction of the United States government is not required to pay the tax imposed by this chapter if the person uses the cigarettes and does not sell them or offer them for sale.  A person who imports and personally transports 200 or fewer cigarettes into this state from a foreign country shall pay the tax imposed by this chapter and have affixed on each individual package of cigarettes a stamp to show payment of the tax.(b)  Employees of the Texas Alcoholic Beverage Commission who collect taxes on alcoholic beverages at ports of entry shall collect at the ports of entry the tax imposed by this chapter on cigarettes imported into this state.  In computing the amount of taxes to be collected, the commission may round the total amount up to the nearest quarter of a dollar.(c)  The comptroller and the Texas Alcoholic Beverage Commission shall make rules for the administration of this section.|Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 2, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.16, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1110, Sec. 1, eff. Sept. 1, 1999.Amended by: Acts 2005, 79th Leg., Ch. 792 (S.B. 269), Sec. 2, eff. September 1, 2005.Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 5, eff. September 1, 2019.|
TX Tax Code § 154.026 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter B. Imposition and Rate of Tax|Section 154.026. Cigarettes Used Exclusively for Research Purposes

Sec. 154.026.  CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES.  (a)  Cigarettes are exempt from the tax imposed by Section 154.021 if the cigarettes are:(1)  contained in a package labeled with "Experimental Use Only," "Reference Cigarettes," or other similar wording indicating that the manufacturer intends for the product to be used exclusively for experimental purposes in compliance with 27 C.F.R. Section 40.232;(2)  sold directly by a manufacturer to a research facility in this state, including:(A)  a laboratory, hospital, medical center, college, or university; or(B)  a facility designated as a Tobacco Center of Regulatory Science by the National Institutes of Health;(3)  used by the research facility exclusively for experimental purposes; and(4)  not resold by the research facility.(b)  Sections 154.041, 154.302, 154.502, 154.503, and 154.515 do not apply to cigarettes exempted by Subsection (a).|Added by Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 3, eff. September 1, 2017.|
TX Tax Code § 154.041 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter C. Tax Stamps|Section 154.041. Stamp Required

Sec. 154.041.  STAMP REQUIRED.  (a)  A person who pays a tax imposed by this chapter shall securely affix a stamp to each individual package of cigarettes to show payment of the tax.(b)  Except as provided by Section 154.152, each distributor shall obtain the necessary stamps before receiving or accepting delivery of unstamped packages of cigarettes.  The possession of unstamped packages of cigarettes without the possession of the requisite amount or number of stamps is prima facie evidence that the cigarettes are possessed for the purpose of making a first sale without stamps and without payment of the tax imposed by this chapter.(c)  The absence of a stamp on an individual package of cigarettes is notice that the tax has not been paid.(d)  A manufacturer of cigarettes outside this state may purchase a stamp and affix it to the individual package and no further payment of the tax is required.(e)  The transfer of possession of cigarettes by a bonded agent to a distributor in this state, under instructions received from outside this state, is not a first sale.(f)  No stamp is required on the transfer of possession of cigarettes described by Section 154.001(9)(A)(ii)(d).|Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 788, ch. 188, Sec. 1, eff. May 21, 1983;  Acts 1991, 72nd Leg., ch. 409, Sec. 4, eff. June 7, 1991.Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 8, eff. September 1, 2021.|