Court Opinions

State Laws

US Code

US Constitution

Texas Tax Code - Section 154.044. Purchase From A Distributor

Legal Research Home > Texas Laws > Tax Code > Texas Tax Code - Section 154.044. Purchase From A Distributor

§ 154.044. PURCHASE FROM A DISTRIBUTOR.  (a) If a 
distributor does not possess sufficient unused stamps to cover the 
distributor's inventory of unstamped cigarettes, the comptroller 
may allow the distributor to purchase the required stamps from any 
distributor through a requisition from the comptroller so that the 
unstamped cigarettes may be stamped immediately under the direction 
of the comptroller.
	(b)  The comptroller may issue the requisition.  The 
requisition shall be in triplicate on a form prescribed by the 
comptroller. The copies shall be designated "original," 
"duplicate," and "triplicate."  The comptroller shall keep the 
original and send the duplicate to the purchaser and the triplicate 
to the seller.  The purchaser and seller shall keep their respective 
copies available at all times for four years for inspection by the 
comptroller and the attorney general.

Acts 1981, 67th Leg., p. 1641, ch. 389, § 1, eff. Jan. 1, 1982.  
Amended by Acts 1989, 71st Leg., ch. 240, § 3, eff. Oct. 1, 1989;  
Acts 1991, 72nd Leg., ch. 409, § 6, eff. June 7, 1991;  Acts 1997, 
75th Leg., ch. 1423, § 19.20, eff. Sept. 1, 1997.

Last modified: August 11, 2007