Tex. Tax Code § 154.102 · Subchapter D. PERMITS
COMBINATION PERMIT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products.
(b) A person who receives a combination permit pays only the higher of the two permit fees.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 19, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.34, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 48, eff. Oct. 1, 2001.
Amended by:
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 11, 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 61b2d6c1aaa6244971aa14d6c953e1ebade075d1230ed2363b8d70c4aa92cc13
- 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
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