Tex. Tax Code § 154.022

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 154.022 - Tax Imposed on First Sale of Cigarettes

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

Tex. Tax Code § 154.022

Amended by: Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 3, eff. September 1, 2019

Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 2, eff. June 7, 1991

Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.