Texas Statutes
§ 154.110 — ISSUANCE OF PERMIT.
Texas § 154.110
JurisdictionTexas
Code TXTax Code
This text of Texas § 154.110 (ISSUANCE OF 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. § 154.110 (2026).
Text
Sec. 154.110. ISSUANCE OF PERMIT.
(a)The comptroller shall issue a permit to a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, export warehouse, importer, or retailer if the comptroller:
(1)has received an application and fee, if required;
(2)believes that the applicant has complied with Section 154.101 ; and
(3)determines that issuing the permit will not jeopardize the administration and enforcement of this chapter.
(b)The permit shall be issued for a designated place of business, except as provided by Section 154.117 .
(c)The permits are nonassignable.
(d)The permit must indicate the type of permit that it is and authorize the sale of cigarettes in this state, except as provided by Section 154.1015 (j). The permit must show that it is revocable and shall
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Legislative History
Acts 1981, 67th Leg., p. 1646, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 7, eff. March 1, 1986; Acts 1989, 71st Leg., ch. 240, Sec. 21, eff. Oct. 1, 1989; Acts 1991, 72nd Leg., ch. 409, Sec. 21, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.36, eff. Sept. 1, 1997; Acts 2001, 77th Leg., ch. 1263, Sec. 49, eff. Oct. 1, 2001.
Amended by:
Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614 ), Sec. 9, eff. September 1, 2019.
Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248 ), Sec. 12, eff. September 1, 2021.
Nearby Sections
15
§ 154.001
DEFINITIONS.§ 154.002
STORAGE.§ 154.021
IMPOSITION AND RATE OF TAX.§ 154.0225
LIABILITY OF PERMITTED DISTRIBUTOR.§ 154.023
IMPACT OF TAX.§ 154.024
IMPORTATION OF SMALL QUANTITIES.§ 154.025
LIEN TO SECURE PAYMENT OF TAX.§ 154.041
STAMP REQUIRED.§ 154.042
DISTRIBUTOR.§ 154.043
SALE OF STAMPS.§ 154.044
PURCHASE FROM A DISTRIBUTOR.§ 154.045
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Bluebook (online)
Texas § 154.110, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/154.110.