Texas Statutes
§ 154.306 — EXCHANGE OF STAMPS.
Texas § 154.306
JurisdictionTexas
Code TXTax Code
This text of Texas § 154.306 (EXCHANGE OF STAMPS.) 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. § 154.306 (2026).
Text
Sec. 154.306. EXCHANGE OF STAMPS. The comptroller may exchange or replace, without cost, stamps affixed to a package of cigarettes if the cigarettes have become unfit for sale, use, or consumption and have been returned to the comptroller or to the manufacturer.
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Legislative History
Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 1423, Sec. 19.56, eff. Sept. 1, 1997.
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 § 154.306, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/154.306.