Tex. Tax Code § 154.046 · Subchapter C. TAX STAMPS
INVOICE FOR STAMPS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller shall send an original invoice along with any stamps shipped to a distributor.
(b) The invoice shall be issued in duplicate and numbered consecutively. The invoice must show:
(1) the date of sale;
(2) the name and address of the distributor;
(3) the number of stamps;
(4) the serial numbers of the stamps; and
(5) the denomination and value of the stamps.
(c) The distributor shall have the original invoice available at all times for four years for inspection by the comptroller and the attorney general.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1641, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1989, 71st Leg., ch. 240, Sec. 5, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 7, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.22, eff. Sept. 1, 1997.
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 7c3e56c3bfd2abece2ce39c37d41206981c783315188fb2c0f311ca95e98c106
- 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. Tax Code § 154.046. 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.