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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 154.307: RECORDS.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 154. CIGARETTE TAX
  5. SUBCHAPTER G. ADMINISTRATION BY COMPTROLLER

The comptroller shall keep a record of:

(1) stamps sold by the comptroller or under the comptroller's direction;

(2) stamps exchanged by the comptroller; and

(3) refunds made on stamps purchased.

Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.57, eff. Sept. 1, 1997.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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