Sec. 161.081. DEFINITIONS  


Latest version.
  • In this subchapter:

    (1) "Cigarette" has the meaning assigned by Section 154.001, Tax Code.

    (2) "Permit holder" has the meaning assigned by Section 154.001 or 155.001, Tax Code, as applicable.

    (3) "Retail sale" means a transfer of possession from a retailer to a consumer in connection with a purchase, sale, or exchange for value of cigarettes or tobacco products.

    (4) "Retailer" has the meaning assigned by Section 154.001 or 155.001, Tax Code, as applicable.

    (5) "Tobacco product" has the meaning assigned by Section 155.001, Tax Code.

    (6) "Wholesaler" has the meaning assigned by Section 154.001 or 155.001, Tax Code, as applicable.

Amended by Acts 1997, 75th Leg., ch. 671, Sec. 1.01, eff. Sept. 1, 1997.