reglab/statecodes huggingface dataset:
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.111. Permit Year; Fees

Sec. 154.111.  PERMIT YEAR;  FEES.  (a)  A permit required by this chapter expires on the last day of February of each year, except that the retailer's permit required by Section 154.101 expires on the last day of May of each even-numbered year.
(b)  An application for a permit required by this chapter must be accompanied by a fee of:
(1)  $300 for a bonded agent's permit;
(1-a)  $300 for an interstate warehouse's permit;
(2)  $300 for a distributor's permit;
(3)  $200 for a wholesaler's permit;
(4)  $15 for each permit for a vehicle if the applicant is also applying for a permit as a bonded agent, distributor, or wholesaler or has received a current permit from the comptroller under Sections 154.101 and 154.110; and
(5)  $180 for a retailer's permit.
(c)  A fee is not required for an export warehouse permit.
(d)  For a new or renewal permit required by Section 154.101, the comptroller shall prorate the fee according to the number of months remaining during the calendar year that the permit is to be in effect.
(e)  A person who does not obtain a permit each year in a timely manner must pay a fee of $50 in addition to the application fee for the permit.
(f)  If at the date of issuance a permit will expire within three months, the comptroller may collect the prorated permit fee or the fee for the current year and, with the consent of the permit holder, may collect the fee for the next permit year and issue a permit or permits for both periods, as applicable.
(g)  A person issued a permit for a place of business that permanently closes before the permit expiration date is not entitled to a refund of the permit fee.
Acts 1981, 67th Leg., p. 1647, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 8, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 22, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 21, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 671, Sec. 4.01, eff. Sept. 1, 1997;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.37, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 10, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 13, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.1135. Payment for Permits

Sec. 154.1135.  PAYMENT FOR PERMITS.  (a)  An applicant for a permit required by Section 154.101 shall send the required fee with the application.
(b)  The payment must be made in cash or by money order, check, or credit card.
(c)  A permit may not be issued in exchange for a check until after the comptroller has received full payment on the check.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 22, eff. June 7, 1991.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.38, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 717 (H.B. 3578), Sec. 1, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 14, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.114. Final Suspension or Revocation of a Permit

Sec. 154.114.  FINAL SUSPENSION OR REVOCATION OF A PERMIT.  (a)  The comptroller may suspend or revoke a person's permit if the comptroller finds, after notice and hearing as provided by this section, that the permit holder violated this chapter or an administrative rule made under this chapter.
(b)  If the comptroller intends to suspend or revoke a permit, the comptroller shall provide the permit holder with written notice that includes a statement:
(1)  of the reason for the intended revocation or suspension;
(2)  that the permit holder is entitled to a hearing by the comptroller on the proposed suspension or revocation of the permit;  and
(3)  of the date, time, and place of the hearing.
(c)  The comptroller shall deliver the written notice by personal service or by mail to the permit holder's mailing address as it appears on the comptroller's records.  Service by mail is complete when the notice is deposited with the U.S. Postal Service.
(d)  The comptroller shall give the permit holder not less than 10 days' notice of a final hearing.
(e)  A permit holder may appeal the decision of the comptroller to a district court in Travis County not later than the 30th day after the date the comptroller's decision becomes final.
(f)  A person whose permit is suspended or revoked may not sell, offer for sale, or distribute cigarettes from the place of business to which the permit applied until a new permit is granted or the suspension is removed.
(g)  If the comptroller suspends or revokes a permit, the comptroller shall provide written notice of the suspension or revocation, within a reasonable time, to each distributor and wholesaler permit holder in the state.  A distributor or wholesaler permit holder violates Section 154.1015(a) by selling or distributing cigarettes to a person whose permit has been suspended or revoked only after the distributor or wholesaler permit holder receives written notice of the suspension or revocation from the comptroller.
Acts 1981, 67th Leg., p. 1647, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 9, eff. March 1, 1986;  Acts 1989, 71st Leg., ch. 240, Sec. 25, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 23, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 40, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.39, eff. Sept. 1, 1997;  Acts 1999, 76th Leg., ch. 1467, Sec. 2.39, eff. Oct. 1, 1999.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.1141. Summary Suspension of a Permit

Sec. 154.1141.  SUMMARY SUSPENSION OF A PERMIT.  (a)  The comptroller may suspend a person's permit without notice or a hearing for the person's failure to comply with this chapter or a rule adopted under this chapter if the person's continued operation constitutes an immediate and substantial threat to the collection of taxes imposed by this chapter and attributable to the person's operation.
(b)  If the comptroller summarily suspends a person's permit, proceedings for a preliminary hearing before the comptroller or the comptroller's representative must be initiated simultaneously with the summary suspension.  The preliminary hearing shall be set for a date not later than 10 days after the date of the summary suspension, unless the parties agree to a later date.
(c)  At the preliminary hearing, the permit holder must show cause why the permit should not remain suspended pending a final hearing on suspension or revocation.
(d)  Chapter 2001, Government Code, does not apply to a summary suspension under this section.
(e)  To initiate a proceeding to suspend summarily a person's permit, the comptroller shall serve notice on the permit holder informing the permit holder of the right to a preliminary hearing before the comptroller or the comptroller's representative and of the time and place of the preliminary hearing.  The notice must be personally served on the permit holder or an officer, employee, or agent of the permit holder or sent by certified or registered mail, return receipt requested, to the permit holder's mailing address as it appears in the comptroller's records.  The notice must state the alleged violations that constitute the grounds for summary suspension.  The suspension is effective at the time the notice is served.  If the notice is served in person, the permit holder shall immediately surrender the permit to the comptroller or the comptroller's representative.  If notice is served by mail, the permit holder shall immediately return the permit to the comptroller.
(f)  Section 154.114, governing hearings for final suspension or revocation of a permit under this chapter, governs a final administrative hearing under this section.
Added by Acts 1995, 74th Leg., ch. 1000, Sec. 41, eff. Oct. 1, 1995.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.40, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.1145. Hearings

Sec. 154.1145.  HEARINGS.  Unless otherwise provided by this chapter, the comptroller shall conduct all hearings required by this chapter in accordance with Chapter 2001, Government Code.  The comptroller may designate one or more representatives to conduct the hearings and may prescribe the rules of procedure governing the hearings.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 24, eff. June 7, 1991.  Amended by Acts 1995, 74th Leg., ch. 76, Sec. 5.95(49), eff. Sept. 1, 1995;  Acts 1995, 74th Leg., ch. 1000, Sec. 42, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.41, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.116. Comptroller May Refuse to Sell Stamps

Sec. 154.116.  COMPTROLLER MAY REFUSE TO SELL STAMPS.  The comptroller may refuse to sell stamps to a person who has not obtained a distributor's permit or to a distributor who does not have a valid permit.
Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.42, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.117. Display of Permit

Sec. 154.117.  DISPLAY OF PERMIT.  (a)  Each permit holder shall keep the permit on public display at the place of business for which the permit was issued.
(b)  Each permit holder who has a permit assigned to a vehicle shall post the permit in a conspicuous place on the vehicle.
(c)  Each retailer who operates a cigarette vending machine shall place a retailer's permit on the machine.
Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 25, eff. June 7, 1991.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter D. Permits › Section 154.121. Revenue

Sec. 154.121.  REVENUE.  (a)  Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, bonded agents, and interstate warehouses is allocated in the same manner as other revenue allocated by Subchapter J.
(b)  Revenue from the sale of retailer's permits shall be deposited as provided by Section 161.0903, Health and Safety Code, and may be appropriated only as provided by that section.
(c)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.
(d)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.
(e)  Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.
Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 12, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 25, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 671, Sec. 4.02, eff. Sept. 1, 1997.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 15, eff. September 1, 2021.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter E. Interstate Business › Section 154.152. Interstate Stock

Sec. 154.152.  INTERSTATE STOCK.  (a)  A distributor shall set aside unstamped cigarette packages for interstate sale and for which no tax is due under federal law in a separate part of the building from the stamped packages. If the unstamped packages for interstate sale or for which no tax is due under federal law are not stored separately, the cigarettes are subject to the same requirements as cigarettes possessed for the purpose of a first sale in this state.
(b)  A distributor who possesses unstamped cigarette packages for interstate sale must possess a number of unused stamps from the appropriate state sufficient to stamp the distributor's inventory of unstamped interstate cigarettes, except for cigarette packages for which no tax is due under federal law.  Any unstamped packages of cigarettes that exceed the number of out-of-state stamps on hand shall be presumed to be held for sale in this state, except for cigarette packages for which no tax is due under federal law.
(c)  A person may not transport or cause to be transported from this state cigarettes for sale in another state without first affixing to the cigarettes the stamp required by the state in which the cigarettes are to be sold or paying any other excise tax on the cigarettes imposed by the state in which the cigarettes are to be sold.  This subsection does not apply to the distribution, sale, or transportation of cigarettes sold by an interstate warehouse in an interstate warehouse transaction.
(d)  A person may not affix to cigarettes the stamp required by another state or pay any other excise tax on the cigarettes imposed by another state if the other state prohibits stamps from being affixed to the cigarettes, prohibits the payment of any other excise tax on the cigarettes, or prohibits the sale of the cigarettes.
(e)  Not later than the 15th day after the end of each calendar quarter, a person who transports or causes to be transported from this state cigarettes for sale in another state shall submit to the attorney general a report identifying:
(1)  the quantity of cigarettes, by brand style, transported or caused to be transported in the preceding calendar quarter;  and
(2)  the name and address of each recipient of the cigarettes.
Acts 1981, 67th Leg., p. 1649, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 29, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 26, eff. June 7, 1991;  Acts 2003, 78th Leg., ch. 1141, Sec. 1, eff. June 20, 2003.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 16, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter F. Records and Reports › Section 154.201. Record of Purchase or Receipt

Sec. 154.201.  RECORD OF PURCHASE OR RECEIPT.  Each distributor, wholesaler, bonded agent, interstate warehouse, and export warehouse shall keep records at each place of business of all cigarettes purchased or received, including records of those cigarettes for which no tax is due under federal law.  Each retailer shall keep records at a single commercial business location, which the retailer shall designate as its principal place of business in this state, of all cigarettes purchased and received.  These records must include:
(1)  the name and address of the shipper or carrier and the mode of transportation;
(2)  all shipping records or copies of records, including invoices, bills of lading, waybills, freight bills, and express receipts;
(3)  the date and the name of the place of origin of the cigarette shipment;
(4)  the date and the name of the place of arrival of the cigarette shipment;
(5)  a statement of the number, kind, and price paid for cigarettes, including cigarettes in stamped and unstamped packages;
(6)  the name, address, permit number, and tax identification number of the seller;
(7)  in the case of a distributor, copies of the customs certificates required by 19 U.S.C. Section 1681a(c), as amended, for all cigarettes imported into the United States to which the distributor has affixed a tax stamp; and
(8)  any other information required by rules of the comptroller.
Acts 1981, 67th Leg., p. 1649, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1985, 69th Leg., ch. 58, Sec. 13, eff. March 1, 1986;  Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991;  Acts 1995, 74th Leg., ch. 1000, Sec. 43, eff. Oct. 1, 1995;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.43, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1104, Sec. 3, eff. Sept. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 11, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 17, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter F. Records and Reports › Section 154.202. Record of Stamps

Sec. 154.202.  RECORD OF STAMPS.  (a)  A distributor shall keep at each place of business in this state the invoices for all stamps purchased or received from the comptroller and records providing complete information on stamps purchased and the disposition of the stamps.
(b)  The records must show:
(1)  the date of receipt of stamps purchased;
(2)  the beginning and ending serial numbers and the quantity of stamps purchased;
(3)  the design, color, or denomination of stamps purchased;
(4)  the amount paid for the stamps;
(5)  if stamps were sold under Section 154.044, the name of the purchaser, the beginning and ending numbers and quantity of stamps purchased, and the design, color, or denomination and amount paid for the stamps;
(6)  the beginning and ending serial numbers and quantity, design, color, or denomination of and amount paid for stamps sent to or received from the comptroller as an exchange;  and
(7)  the inventory of stamps on hand on the first day of each month, showing the beginning and ending serial numbers and quantity, design, color, or denomination of, and amount paid for, the stamps.
Acts 1981, 67th Leg., p. 1650, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.44, eff. Sept. 1, 1997.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter F. Records and Reports › Section 154.203. Report of Sale or Use

Sec. 154.203.  REPORT OF SALE OR USE.  (a)  Each interstate warehouse, distributor, and wholesaler shall keep at each place of business in this state records of each sale, distribution, exchange, or use of cigarettes whether taxed under this chapter or not.  Each interstate warehouse, distributor, and wholesaler shall prepare and retain an original invoice for each transaction involving cigarettes.  Each interstate warehouse, distributor, or wholesaler shall keep any supporting documentation, including bills of lading, showing shipment and receipt used in preparing the invoices at the place of business of the interstate warehouse, distributor, or wholesaler.  The interstate warehouse, distributor, or wholesaler shall prepare and deliver a duplicate invoice to the purchaser.
(b)  The records for each sale, distribution, exchange, or use of cigarettes must show:
(1)  the purchaser's name and address, permit number, or tax identification number;
(2)  the method of delivery and the name of the common carrier or other person delivering the cigarettes;
(3)  the date, number, and kind of cigarettes in stamped packages sold, distributed, exchanged, or used;  and
(4)  the date, number, and kind of cigarettes in unstamped packages sold, distributed, exchanged, or used.
(c)  On request by the comptroller, an interstate warehouse shall provide to the comptroller copies of periodic cigarette reports filed with each state into which the interstate warehouse sells cigarettes and copies of each report required under 15 U.S.C. Section 376.
Acts 1981, 67th Leg., p. 1650, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 18, eff. September 1, 2021.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter F. Records and Reports › Section 154.204. Manufacturer's Records and Reports

Sec. 154.204.  MANUFACTURER'S RECORDS AND REPORTS.  (a)  A manufacturer who sells cigarettes to a permit holder in this state shall keep records showing:
(1)  the number and kind of cigarettes in unstamped packages sold;
(2)  the number and kind of cigarettes in stamped packages sold, if any;
(3)  the date the cigarettes were sold;
(4)  the manufacturer's list price for the cigarettes;
(5)  the account number and the location where the cigarettes were shipped, if any;  and
(6)  the name of the common carrier.
(b)  A manufacturer who sells cigarettes to a permit holder in this state shall file with the comptroller, on or before the 25th of each month, a report showing the information listed in Subsections (a)(1), (2), (3), and (5) for the previous month.  Information related to the manufacturer's list prices must be submitted by the manufacturer 15 days prior to any scheduled changes.
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.45, eff. Sept. 1, 1997.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 12, eff. September 1, 2019.
2023 Texas Statutes › Tax Code › Title 2 - State Taxation › Subtitle E - Sales, Excise, and Use Taxes › Chapter 154 - Cigarette Tax › Subchapter F. Records and Reports › Section 154.205. Manufacturer's Representative's Records

Sec. 154.205.  MANUFACTURER'S REPRESENTATIVE'S RECORDS.  A manufacturer's representative shall retain copies of the invoices prepared for each purchase or sale of cigarettes from or to a permittee of the state.  The manufacturer's representative shall deliver a copy of the invoice prepared for each sale of cigarettes to the purchaser or recipient of the cigarettes.  Such records shall be available for inspection and copying by the comptroller and attorney general for four years.
Acts 1981, 67th Leg., p. 1651, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 27, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.46, eff. Sept. 1, 1997.