reglab/housing_qa huggingface dataset:
TX Tax Code § 154.0415 (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 154.0415. Cigarettes to Which Stamps May Not Be Affixed

Sec. 154.0415.  CIGARETTES TO WHICH STAMPS MAY NOT BE AFFIXED.  A person may not affix a stamp to a package of cigarettes if the package:(1)  does not comply with the Cigarette Labeling and Advertising Act (15 U.S.C. Section 1331 et seq.) for the placement of labels, warnings, or any other information for a package of cigarettes to be sold within the United States;(2)  is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or other wording indicating that the manufacturer did not intend that the product be sold in the United States;(3)  has been altered by adding or deleting wording, labels, or warnings described in Subdivision (1) or (2);(4)  has been imported into the United States in violation of 26 U.S.C. Section 5754;(5)  in any way violates federal trademark or copyright laws;  or(6)  contains cigarettes with respect to which any person is not in compliance with 15 U.S.C. Section 1335a, as amended, relating to submission of ingredient information to federal authorities, 19 U.S.C. Sections 1681-1681b, as amended, relating to imports of certain cigarettes, 26 U.S.C. Section 5754, as amended, or relating to previously exported tobacco products.|Added by Acts 1999, 76th Leg., ch. 1539, Sec. 1, eff. Sept. 1, 1999.  Amended by Acts 2001, 77th Leg., ch. 1104, Sec. 1, eff. Sept. 1, 2001.|
TX Tax Code § 154.042 (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 154.042. Distributor

Sec. 154.042.  DISTRIBUTOR.  (a)  A distributor shall affix the required tax stamps to each individual package that is to be sold, offered for sale, consumed, distributed, handled, or transported.(b)  Except as provided by Subsection (c), each distributor in this state shall affix the required stamps within 96 hours after receiving the cigarettes, excluding Saturdays, Sundays, and legal holidays.(c)  If a distributor reasonably foresees that the distributor will receive cigarettes in quantities that will make compliance with Subsection (b) commercially impracticable in the normal course of business, the distributor shall provide the comptroller, before receipt of the cigarettes, with advance written notice of the anticipated noncompliance and a plan for achieving compliance.  On receipt of the written notice, the comptroller shall review the plan and determine whether to provide an extension of time in which the tax stamps must be affixed after the distributor receives the cigarettes.  The comptroller may not unreasonably withhold an extension of time.(d)  A plan for achieving compliance that is submitted to the comptroller under Subsection (c) is confidential and not subject to Chapter 552, Government Code.|Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 5, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 76, Sec. 5.95(88), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 37, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.18, eff. Sept. 1, 1997.|
TX Tax Code § 154.043 (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 154.043. Sale of Stamps

Sec. 154.043.  SALE OF STAMPS.  Except as provided in Section 154.044 of this code, only the comptroller may sell cigarette stamps.  The stamps may be sold only in quantities made available by the comptroller. The purchaser shall place the order for stamps directly with the comptroller.|Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 89, Sec. 1, eff. Aug. 26, 1985;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.19, eff. Sept. 1, 1997.|
TX Tax Code § 154.044 (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 154.044. Purchase From a Distributor

Sec. 154.044.  PURCHASE FROM A DISTRIBUTOR.  (a)  If a distributor does not possess sufficient unused stamps to cover the distributor's inventory of unstamped cigarettes, the comptroller may allow the distributor to purchase the required stamps from any distributor through a requisition from the comptroller so that the unstamped cigarettes may be stamped immediately under the direction of the comptroller.(b)  The comptroller may issue the requisition.  The requisition shall be in triplicate on a form prescribed by the comptroller. The copies shall be designated "original," "duplicate," and "triplicate."  The comptroller shall keep the original and send the duplicate to the purchaser and the triplicate to the seller.  The purchaser and seller shall keep their respective copies available at all times for four years for inspection by the comptroller and the attorney general.|Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 3, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 6, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.20, eff. Sept. 1, 1997.|
TX Tax Code § 154.045 (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 154.045. Recall by Comptroller

Sec. 154.045.  RECALL BY COMPTROLLER.  (a)  The comptroller may recall unused stamps.(b)  If the comptroller recalls stamps, the purchaser, on the comptroller's demand, shall surrender the stamps to the comptroller for exchange.(c)  If the comptroller recalls stamps and receives them from the purchaser, the comptroller shall issue stamps with different serial numbers for the recalled stamps.|Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 4, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.21, eff. Sept. 1, 1997.|
TX Tax Code § 154.046 (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 154.046. Invoice for Stamps

Sec. 154.046.  INVOICE FOR STAMPS.  (a)  The comptroller shall send an original invoice along with any stamps shipped to a distributor.(b)  The invoice shall be issued in duplicate and numbered consecutively.  The invoice must show:(1)  the date of sale;(2)  the name and address of the distributor;(3)  the number of stamps;(4)  the serial numbers of the stamps;  and(5)  the denomination and value of the stamps.(c)  The distributor shall have the original invoice available at all times for four years for inspection by the comptroller and the attorney general.|Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 5, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 7, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.22, eff. Sept. 1, 1997.|
TX Tax Code § 154.047 (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 154.047. Stamps Shipped With Draft Attached

Sec. 154.047.  STAMPS SHIPPED WITH DRAFT ATTACHED.  (a)  A distributor may order stamps to be shipped to a bank with which the distributor regularly transacts business if the bank is a designated state depository under Section 404.022, Government Code.  The comptroller may ship the stamps to the bank with the invoice required by Section 154.046 and a form draft.(b)  The comptroller shall prescribe the form of the draft.  The draft must show:(1)  the amount of the draft;(2)  the name of the distributor;(3)  the name and address of the bank;  and(4)  the date of shipment.(c)  If the draft is not paid within 20 days after the date of the draft, the bank shall return the draft and stamps to the comptroller. The comptroller shall notify the distributor to appear before the comptroller to show cause why the distributor should not be denied the privilege of ordering stamps shipped with draft attached.  If the distributor fails to show good cause, the comptroller may stop shipping stamps with draft attached.|Acts 1981, 67th Leg., p. 1642, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 89, Sec. 2, eff. Aug. 26, 1985;  Acts 1991, 72nd Leg., ch. 409, Sec. 8, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.23, eff. Sept. 1, 1997.|
TX Tax Code § 154.050 (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 154.050. Payment

Sec. 154.050.  PAYMENT.  (a)  The comptroller shall require that payment in full for stamps be made within 30 days after the date stamps and an accompanying invoice from the comptroller are received by the distributor, except that at the close of each biennium, payment for stamps purchased or received on or before August 31 of that fiscal year shall be made in full on or before August 31 of that fiscal year, providing that such payment be received in the office of the comptroller no later than August 31 of that fiscal year notwithstanding any other statute regarding tax due dates to the contrary.(b)  The comptroller may not ship stamps without advance payment under this section unless the distributor has satisfied all requirements imposed under Section 154.051.(c)  Payment for stamps must be made by cashier's check payable to the comptroller, electronic funds transfer to the comptroller, or any other method of payment authorized by the comptroller.(d)  The dishonor of a check delivered to the comptroller for payment of stamps constitutes a failure to pay the tax when due.|Acts 1981, 67th Leg., p. 1642, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2779, ch. 752, Sec. 12, eff. Jan. 1, 1982;  Acts 1987, 70th Leg., ch. 580, Sec. 1, eff. Sept. 1, 1987;  Acts 1989, 71st Leg., ch. 240, Sec. 7, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 10, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1040, Sec. 42, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.26, eff. Sept. 1, 1997.|
TX Tax Code § 154.052 (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 154.052. Distributor's Stamping Allowance

Sec. 154.052.  DISTRIBUTOR'S STAMPING ALLOWANCE.  (a)  A distributor is, subject to the provisions of Section 154.051, entitled to 2.5 percent of the face value of stamps purchased as a stamping allowance for providing the service of affixing stamps to cigarette packages, except that an out-of-state distributor is entitled to receive only the same percentage of stamping allowance as that given to Texas distributors doing business in the state of the distributor.(b)  If a distributor violates a provision of this chapter, the distributor is not entitled to receive a stamping allowance for the period of the violation.  On a determination by the comptroller that the distributor is no longer in violation of a provision of this chapter, the distributor is entitled to receive a stamping allowance.|Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1987, 70th Leg., ch. 580, Sec. 3, eff. Sept. 1, 1987;  Acts 1989, 71st Leg., ch. 240, Sec. 8, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 12, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.28, eff. Sept. 1, 1997.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 11.01, eff. October 1, 2011.|
TX Tax Code § 154.053 (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 154.053. Manufacture of Stamps

Sec. 154.053.  MANUFACTURE OF STAMPS.  (a)  The comptroller shall design and have printed or manufactured cigarette tax stamps.  If the comptroller determines that it is necessary for the best enforcement of this chapter, the comptroller may change the design, color, or denomination of the stamps.  The comptroller shall determine the size, design, color, or denomination, and quantity of stamps manufactured.  The stamps shall be manufactured so that they may be easily and securely attached to an individual package of cigarettes.  The comptroller may designate the method of identification for the stamps and shall award the contract for the printing or manufacturing to the person submitting the bid that will give the best protection to the state in enforcing this chapter.(b)  The comptroller shall designate the date of issue of new stamps by issuing a proclamation.  The date of the proclamation is the date of issue.(c)  The comptroller shall design and furnish stamps in a manner that permits identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.  The comptroller shall maintain for at least four years the information identifying the person that affixed the stamp to each package of cigarettes.|Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 9, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 13, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.29, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1104, Sec. 2, eff. Sept. 1, 2001.|
TX Tax Code § 154.054 (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 154.054. Redemption and Destruction of Stamps

Sec. 154.054.  REDEMPTION AND DESTRUCTION OF STAMPS.  (a)  The comptroller may redeem unused cigarette tax stamps that were lawfully issued before a design, color, or denomination change.(b)  The comptroller may destroy stamps in the manner the comptroller considers best.|Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 10, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 14, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.3, eff. Sept. 1, 1997.|
TX Tax Code § 154.058 (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 154.058. Inventory on Tax Increase

Sec. 154.058.  INVENTORY ON TAX INCREASE.  (a)  On the effective date of a tax increase, each distributor, wholesaler, and retailer who has 2,000 or more cigarettes in packages stamped with stamps of an old design, color, or denomination shall immediately inventory the packages and any unused stamps of an old design, color, or denomination and file a report of the inventory with the comptroller.(b)  Not later than the 30th day after the date of the increase, each distributor, wholesaler, and retailer shall pay the amount of the additional tax due because of the tax increase by attaching to the inventory a cashier's check payable to the comptroller, by electronic funds transfer to the comptroller or by any other method of payment authorized by the comptroller.(c)  Each distributor, wholesaler, and retailer shall keep a copy of the inventory and must be able to document the method of payment used.(d)  This section does not affect the date payment is due for stamps of an old design, color, or denomination if payment has not been made for the stamps on or before the effective date of the tax increase.|Acts 1981, 67th Leg., p. 1644, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 2, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 12, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 15, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.31, eff. Sept. 1, 1997.|
TX Tax Code § 154.060 (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 154.060. Cancellation

Sec. 154.060.  CANCELLATION.  No person may cancel, mark, alter, or mutilate a stamp on a package of cigarettes so that the comptroller is prevented from or hindered in examining the genuineness of the stamp.|Acts 1981, 67th Leg., p. 1644, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 13, eff. Oct. 1, 1989;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.32, eff. Sept. 1, 1997.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 6, eff. September 1, 2019.|
TX Tax Code § 154.061 (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 154.061. Penalty for Failure to Pay Tax

Sec. 154.061.  PENALTY FOR FAILURE TO PAY TAX.  (a)  A distributor who fails to timely pay the tax when due shall pay five percent of the amount of tax then due as a penalty, and if the distributor fails to pay the tax within 30 days after the day on which the tax is due, the distributor shall pay an additional five percent.(b)  The minimum penalty imposed by this section is $50.(c)  The dishonor of a check delivered to the treasury for payment of taxes constitutes a failure to pay the tax when due.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 16, eff. June 7, 1991.|
TX Tax Code § 154.1015 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter D. Permits|Section 154.1015. Sales; Permit Holders and Nonpermit Holders

Sec. 154.1015.  SALES;  PERMIT HOLDERS AND NONPERMIT HOLDERS.  (a)  Except for retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders as provided by this section.(b)  A person who is not a permit holder may not sell or distribute more than 200 individual cigarettes to any person.(c)  A manufacturer outside this state who is not a permitted distributor may sell cigarettes only to a permitted distributor or permitted interstate warehouse.(d)  A permitted distributor may sell cigarettes only to a permitted distributor, wholesaler, or retailer.  A permitted distributor who manufactures or produces cigarettes in this state may sell those cigarettes to a permitted interstate warehouse.(e)  A permitted importer may sell cigarettes only to a permitted interstate warehouse, distributor, wholesaler, or retailer.(f)  A permitted wholesaler may sell cigarettes only to a permitted distributor, wholesaler, or retailer.(g)  A permitted retailer may sell cigarettes only to the consumer and may purchase cigarettes only from a permitted distributor or wholesaler in this state.(h)  A permitted export warehouse may sell cigarettes only to persons authorized to sell or consume unstamped cigarettes outside the United States.(i)  A manufacturer's representative may sell cigarettes only to a permitted distributor, wholesaler, or retailer.(j)  A permitted interstate warehouse may sell cigarettes only in an interstate warehouse transaction.  An interstate warehouse may not make an intrastate sale of cigarettes without written authorization by the comptroller.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 18, eff. June 7, 1991.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 8, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 10, eff. September 1, 2021.|
TX Tax Code § 154.102 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter D. Permits|Section 154.102. Combination Permit

Sec. 154.102.  COMBINATION PERMIT.  (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.|Added by Acts 1991, 72nd Leg., ch. 409, Sec. 19, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.34, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 48, eff. Oct. 1, 2001.Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 11, eff. September 1, 2021.|
TX Tax Code § 154.107 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter D. Permits|Section 154.107. Denial of Permit

Sec. 154.107.  DENIAL OF PERMIT.  The comptroller may reject an application and deny a permit if the comptroller finds, after notice and opportunity for hearing, any of the following:(1)  the premises where business will be conducted are not adequate to protect the cigarettes or cigarette stamps;  or(2)  the applicant or managing employee, or if the applicant is a corporation, an officer, director, manager, or any stockholder who holds directly or through family or partner relationship 10 percent or more of the corporation's stock, or, if the applicant is a partnership, a partner or manager:(A)  has failed to disclose any information required by Sections 154.101(d), (e), and (f), including prior business experience, financial condition of the permit holder, present or previous business affiliations, prior employment, and any conviction of a felony, or has made a false statement in the application;  or(B)  has previously violated provisions of this chapter.|Acts 1981, 67th Leg., p. 1646, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 19, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 20, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.35, eff. Sept. 1, 1997.|
TX Tax Code § 154.110 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 154 - Cigarette Tax|Subchapter D. Permits|Section 154.110. Issuance of Permit

Sec. 154.110.  ISSUANCE OF PERMIT.  (a)  The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer if the comptroller:(1)  has received an application and fee, if required;(2)  believes that the applicant has complied with Section 154.101; and(3)  determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.(b)  The permit shall be issued for a designated place of business, except as provided by Section 154.117.(c)  The permits are nonassignable.(d)  The permit must indicate the type of permit that it is and authorize the sale of cigarettes in this state, except as provided by Section 154.1015(j).  The permit must show that it is revocable and shall be forfeited or suspended if the conditions of issuance, provisions of this chapter, or rules of the comptroller are violated.|Acts 1981, 67th Leg., p. 1646, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 7, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 21, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 21, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.36, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1263, Sec. 49, eff. Oct. 1, 2001.Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 9, eff. September 1, 2019.Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 12, eff. September 1, 2021.|