Tex. Tax Code § 154.052

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 154.052 - Distributor's Stamping Allowance
(a) A distributor is, subject to the provisions of Section 154.051, entitled to 2.5 percent of the face value of stamps purchased as a stamping allowance for providing the service of affixing stamps to cigarette packages, except that an out-of-state distributor is entitled to receive only the same percentage of stamping allowance as that given to Texas distributors doing business in the state of the distributor.
(b) If a distributor violates a provision of this chapter, the distributor is not entitled to receive a stamping allowance for the period of the violation. On a determination by the comptroller that the distributor is no longer in violation of a provision of this chapter, the distributor is entitled to receive a stamping allowance.

Tex. Tax Code § 154.052

Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 11.01, eff. October 1, 2011
Acts 1997, 75th Leg., ch. 1423, Sec. 19.28, eff. Sept. 1, 1997
Acts 1991, 72nd Leg., ch. 409, Sec. 12, eff. June 7, 1991
Acts 1989, 71st Leg., ch. 240, Sec. 8, eff. Oct. 1, 1989
Amended by Acts 1987, 70th Leg., ch. 580, Sec. 3, eff. Sept. 1, 1987
Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982.