Tex. Tax Code § 154.041 · Subchapter C. TAX STAMPS
STAMP REQUIRED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A person who pays a tax imposed by this chapter shall securely affix a stamp to each individual package of cigarettes to show payment of the tax.
(b) Except as provided by Section 154.152, each distributor shall obtain the necessary stamps before receiving or accepting delivery of unstamped packages of cigarettes. The possession of unstamped packages of cigarettes without the possession of the requisite amount or number of stamps is prima facie evidence that the cigarettes are possessed for the purpose of making a first sale without stamps and without payment of the tax imposed by this chapter.
(c) The absence of a stamp on an individual package of cigarettes is notice that the tax has not been paid.
(d) A manufacturer of cigarettes outside this state may purchase a stamp and affix it to the individual package and no further payment of the tax is required.
(e) The transfer of possession of cigarettes by a bonded agent to a distributor in this state, under instructions received from outside this state, is not a first sale.
(f) No stamp is required on the transfer of possession of cigarettes described by Section 154.001(9)(A)(ii)(d).
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1983, 68th Leg., p. 788, ch. 188, Sec. 1, eff. May 21, 1983; Acts 1991, 72nd Leg., ch. 409, Sec. 4, eff. June 7, 1991.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 8, eff. September 1, 2021.
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 bc2f67299d38b96c56fa75c9a0da87775d89e80f2b541967dfe8e2c229b9a8aa
- 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
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Cited by 6 provisions
Provisions in this library whose text cites Tex. Tax Code § 154.041. Each shows the citation as that text prints it.
Health and Safety Code
Tax Code
- Tex. Tax Code § 154.026CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES.Printed as Sections 154.041, 154.302, 154.502, 154.503, and 154.515
- Tex. Tax Code § 154.503POSSESSION IN QUANTITIES LESS THAN 10,000.Printed as Sections 154.026(b), 154.041(f), and 154.042
- Tex. Tax Code § 154.509PERMITS.Printed as Section 154.041(f)
- Tex. Tax Code § 154.515POSSESSION IN QUANTITIES OF 10,000 OR MORE.Printed as Sections 154.026(b), 154.041(f), and 154.042
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.