Tax Code › Title 2 › Chapter 154 › Subchapter G
Texas Tax Code § 154.306
Cigarette Tax · Administration by Comptroller
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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
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.
