{"data":{"id":"us-tx/tex.-tax-code-154.052","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.052","heading":"DISTRIBUTOR'S STAMPING ALLOWANCE.","body":"(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.\n(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.\nActs 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.\nAmended by:\nActs 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 11.01, eff. October 1, 2011.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER C. TAX STAMPS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.052","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"26596c15e9c823f304622925427dc94109440851be8ad829738be00d9f0949ab","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.051","next":"us-tx/tex.-tax-code-154.053"},"notice":"GroundRules: Original legal text. Not legal advice."}