Texas § TX.154.041 - STAMP REQUIRED
Full text of Texas The Texas Constitution § TX.154.041 — STAMP REQUIRED, with citation guidance and answers to common questions.
§ TX.154.041. STAMP REQUIRED
STAMP REQUIRED. (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). 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.
Frequently Asked Questions About Texas § TX.154.041
What does The Texas Constitution § TX.154.041 cover?
Section TX.154.041 ("STAMP REQUIRED") 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.154.041?
A common citation format is "The Texas Constitution § TX.154.041" (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.154.041 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.