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 I. PENALTIES |
Sec. 154.513. PREVIOUSLY USED OR OLD DESIGN STAMPS
Latest version.
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A person commits an offense if the person:
(1) uses, sells, offers for sale, or possesses for use or sale previously used stamps;
(2) attaches or causes to be attached a previously used stamp to an individual package of cigarettes;
(3) uses or consents to the use of previously used stamps in connection with the sale or offering for sale of cigarettes; or
(4) sells, offers for sale, or possesses stamps of an old design more than 60 days after the date of issue of a new design of stamps.
Acts 1981, 67th Leg., p. 1661, ch. 389, Sec. 1, eff. Jan. 1, 1982.