Tax Code › Title 2 › Chapter 154 › Subchapter D

Texas Tax Code § 154.121

Revenue

Cigarette Tax · Permits

(a) Except as provided by Subsection (b), revenue from the sale of permits to distributors, wholesalers, bonded agents, and interstate warehouses is allocated in the same manner as other revenue allocated by Subchapter J.

(b) Revenue from the sale of retailer's permits shall be deposited as provided by Section 161.0903, Health and Safety Code, and may be appropriated only as provided by that section.

(c) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.

(d) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.

(e) Repealed by Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Acts 1981, 67th Leg., p. 1648, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1985, 69th Leg., ch. 58, Sec. 12, eff. March 1, 1986; Acts 1991, 72nd Leg., ch. 409, Sec. 25, eff. June 7, 1991; Acts 1997, 75th Leg., ch. 671, Sec. 4.02, eff. Sept. 1, 1997.

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 15, eff. September 1, 2021.

Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 35(b)(3), eff. September 1, 2021.

Other codes referenced

Health & Safety § 161.0903