{"data":{"id":"us-tx/tex.-tax-code-154.022","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.022","heading":"TAX IMPOSED ON FIRST SALE OF CIGARETTES.","body":"The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.\nActs 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.\nAmended by:\nActs 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER B. IMPOSITION AND RATE OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.022","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"46e776b31ccdba3fb7382b1fff67508488f4f62ee3f9c04e4d3a63034f536e1c","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.021","next":"us-tx/tex.-tax-code-154.0225"},"notice":"GroundRules: Original legal text. Not legal advice."}