{"data":{"id":"us-tx/tex.-tax-code-154.305","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.305","heading":"REFUND FOR STAMPS.","body":"(a) The comptroller may provide credit or a refund on stamps that are unfit for sale or use because of damage and on unused stamps in broken or unbroken sheets or rolls if the stamps were properly purchased and paid for by the person requesting the refund.\n(b) The comptroller shall make a refund under this section from revenue collected under this chapter before the revenue is allocated under Subchapter J.\nActs 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.55, eff. Sept. 1, 1997.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER G. ADMINISTRATION BY COMPTROLLER"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.305","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"914013404dcc1f2aed330245ee3fd5c44a5bcbc398a0ede8f890d7acb4981852","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.304","next":"us-tx/tex.-tax-code-154.306"},"notice":"GroundRules: Original legal text. Not legal advice."}