{"data":{"id":"us-tx/tex.-tax-code-154.502","jurisdiction":"us-tx","citation":"Tex. Tax Code § 154.502","heading":"UNSTAMPED CIGARETTES.","body":"Except as provided by Section 154.026(b), a person commits an offense if the person:\n(1) makes a first sale of unstamped cigarettes;\n(2) sells, offers for sale, or presents as a prize or gift unstamped cigarettes; or\n(3) knowingly consumes, uses, or smokes cigarettes subject to the tax under this chapter without a stamp affixed to each individual package.\nActs 1981, 67th Leg., p. 1659, ch. 389, Sec. 1, eff. Jan. 1, 1982.\nAmended by:\nActs 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 5, eff. September 1, 2017.\nActs 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 18, eff. September 1, 2019.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 154. CIGARETTE TAX","SUBCHAPTER I. PENALTIES"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm#154.502","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"ce18aa42cc52cfc313398dbb5bfb03fe1cba951aec60140715b8f80eb386070e","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-154.501","next":"us-tx/tex.-tax-code-154.5025"},"notice":"GroundRules: Original legal text. Not legal advice."}