Texas Statutes (Last Updated: January 4, 2014) |
TAX CODE |
Title 2. STATE TAXATION |
Subtitle E. SALES, EXCISE, AND USE TAXES |
Chapter 159. CONTROLLED SUBSTANCES TAX |
Subchapter A. GENERAL PROVISIONS |
Sec. 159.003. TAX PAYMENT CERTIFICATES
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(a) The comptroller shall adopt a uniform system for providing, affixing, and displaying official tax payment certificates to be attached to a taxable substance as evidence that the tax imposed by this chapter has been paid.
(b) A tax payment certificate may not be used more than once.
Added by Acts 1989, 71st Leg., ch. 1152, Sec. 1, eff. Sept. 1, 1989.