Sec. 154.022. TAX IMPOSED ON FIRST SALE OF CIGARETTES

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The cigarette tax is imposed and becomes due and payable when a person in this state receives cigarettes to make a first sale.

Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991.

                    
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