Texas § TX.154.026 - CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES
Full text of Texas The Texas Constitution § TX.154.026 — CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES, with citation guidance and answers to common questions.
§ TX.154.026. CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES
CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES. (a) Cigarettes are exempt from the tax imposed by Section 154.021 if the cigarettes are: (1) contained in a package labeled with "Experimental Use Only," "Reference Cigarettes," or other similar wording indicating that the manufacturer intends for the product to be used exclusively for experimental purposes in compliance with 27 C.F.R. Section 40.232; (2) sold directly by a manufacturer to a research facility in this state, including: (A) a laboratory, hospital, medical center, college, or university; or (B) a facility designated as a Tobacco Center of Regulatory Science by the National Institutes of Health; (3) used by the research facility exclusively for experimental purposes; and (4) not resold by the research facility. (b) Sections 154.041 , 154.302 , 154.502 , 154.503 , and 154.515 do not apply to cigarettes exempted by Subsection (a). Added by Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390 ), Sec. 3, eff. September 1, 2017. SUBCHAPTER C. TAX STAMPS
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.154.026
What does The Texas Constitution § TX.154.026 cover?
Section TX.154.026 ("CIGARETTES USED EXCLUSIVELY FOR RESEARCH PURPOSES") 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 § TX.154.026?
A common citation format is "The Texas Constitution § TX.154.026" (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 § TX.154.026 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.