Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 154. CIGARETTE TAX |
Subchapter D. PERMITS |
Sec. 154.1015. SALES; PERMIT HOLDERS AND NONPERMIT HOLDERS
Latest version.
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(a) Except for retail sales to consumers, cigarettes may only be sold or distributed by and between permit holders.
(b) A person who is not a permit holder may not sell or distribute more than 200 individual cigarettes to any person.
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 18, eff. June 7, 1991.