{"data":{"id":"us-tx/tex.-tax-code-154.054","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.054","heading":"REDEMPTION AND DESTRUCTION OF STAMPS.","body":"(a) The comptroller may redeem unused cigarette tax stamps that were lawfully issued before a design, color, or denomination change.\n(b) The comptroller may destroy stamps in the manner the comptroller considers best.\nActs 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.","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#154.054","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"9c4206d81981142160c341ffac4bdfe278ab2b8e4cb7e7e7a50f2b047b0cf780","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.053","next":"us-tx/tex.-tax-code-154.058"},"notice":"GroundRules: Original legal text. Not legal advice."}