Tex. Tax Code § 154.022 · Subchapter B. IMPOSITION AND RATE OF TAX
TAX IMPOSED ON FIRST SALE OF CIGARETTES.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.154.htm
- Text hash
- sha256 d90ff0547d19386d47c8ff240d52c32f8bea41a3eb40f1000da4c0caad8753d9
- 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 2 provisions
Provisions in this library whose text cites Tex. Tax Code § 154.022. Each shows the citation as that text prints it.
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.