Tex. Alco. Bev. Code § 201.74 · Subchapter C. STAMPS
OPERATION OF TAX STAMP PROGRAM.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The commission is responsible for the custody and sale of tax stamps and for the proceeds of the sales.
(b) The commission may sell tax stamps only to a person designated by the commission.
(c) The commission may designate any state or national bank in this state as its agent to deliver and collect for any tax stamps and to remit the sale proceeds to it.
(d) Invoices for tax stamps shall be issued by the commission in duplicate and numbered consecutively. The original of the invoice shall be forwarded to the purchaser or to the person in whose care it may be sent for the benefit of a qualified purchaser. The second copy shall be kept by the commission.
(e) The commission shall keep a permanent record of all tax stamps received and sold. This record shall provide a perpetual inventory of all tax stamps and their disposition.
Notes and commentary — not statutory text
History
Acts 1977, 65th Leg., p. 533, ch. 194, Sec. 1, eff. Sept. 1, 1977. Amended by Acts 1995, 74th Leg., ch. 280, Sec. 1, eff. Sept. 1, 1995.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/AL/htm/AL.201.htm
- Text hash
- sha256 9c3c91edd95113e858ec167989f0456e3480765cef215c95689b9114a9b6d669
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.