Tex. Health & Safety Code § 161.457 · Subchapter R. DELIVERY SALES OF CIGARETTES AND E-CIGARETTES
COLLECTION OF TAXES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
A person who makes a delivery sale shall collect and remit to the comptroller any taxes imposed by this state in relation to the delivery sale. A person is not required to collect and remit any taxes for which the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes have already been paid to this state.
Notes and commentary — not statutory text
History
Added by Acts 2003, 78th Leg., ch. 730, Sec. 1, eff. Sept. 1, 2003.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.161.htm
- Text hash
- sha256 724cddc3cb187c2753d3e1a118a9b3d7de669781b686b991e71b6abc6d6ca8fe
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Health & Safety Code § 161.457. Each shows the citation as that text prints it.
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