Texas § HS.161.123 - ADVERTISING FEE
Full text of Texas The Texas Constitution § HS.161.123 — ADVERTISING FEE, with citation guidance and answers to common questions.
§ HS.161.123. ADVERTISING FEE
ADVERTISING FEE. (a) A purchaser of advertising is liable for and shall remit to the comptroller a fee that is 10 percent of the gross sales price of any outdoor advertising of cigarettes and tobacco products in this state. (b) The comptroller shall collect the fee as provided in this section. (c) The liability for the payment of fees under this section may not be nullified by contract. (d) The comptroller shall establish by rule the periods for collection of the fees and the methods of payment and shall adopt other rules necessary to administer and enforce this section. (e) In this section, "gross sales price" means the sum of: (1) production costs; (2) media cost; and (3) cost of sales or commissions paid to an agency or broker. Added by Acts 1997, 75th Leg., ch. 671, Sec. 2.01, eff. Sept. 1, 1997. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 5, eff. September 1, 2021.
Frequently Asked Questions About Texas § HS.161.123
What does The Texas Constitution § HS.161.123 cover?
Section HS.161.123 ("ADVERTISING FEE") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § HS.161.123?
A common citation format is "The Texas Constitution § HS.161.123" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § HS.161.123 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.