{"data":{"id":"us-tx/tex.-tax-code-154.307","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.307","heading":"RECORDS.","body":"The comptroller shall keep a record of:\n(1) stamps sold by the comptroller or under the comptroller's direction;\n(2) stamps exchanged by the comptroller; and\n(3) refunds made on stamps purchased.\nActs 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.","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#154.307","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"aeeead93bfa315df83162e7cce4349aacf5b9076c65a00ca4376f70b1d049f3e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.306","next":"us-tx/tex.-tax-code-154.308"},"notice":"GroundRules: Original legal text. Not legal advice."}