Texas § 154.102 COMBINATION PERMIT.

Texas Statutes

§ 154.102 — COMBINATION PERMIT.

Texas § 154.102

Code TXTax Code

This text of Texas § 154.102 (COMBINATION PERMIT.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 154.102 (2026).

Text

Sec. 154.102. COMBINATION PERMIT.

(a)The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products.

(b)A person who receives a combination permit pays only the higher of the two permit fees.

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Sec. 154.102. COMBINATION PERMIT. (a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products.
(b) A person who receives a combination permit pays only the higher of the two permit fees.

Legislative History

Added by Acts 1991, 72nd Leg., ch. 409, Sec. 19, eff. June 7, 1991. Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.34, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 48, eff. Oct. 1, 2001. Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 11, eff. September 1, 2021.