(a) The comptroller shall have printed or manufactured stamps in the design, size, and quantity the comptroller determines is necessary for the purpose of this section.
(b) The comptroller may designate the method of identification for the stamps.

(c) The comptroller shall require that the stamps be manufactured so that a stamp may be easily and securely attached to export documentation.
(d) The comptroller shall change the design of the stamps at least once each calendar quarter, or more frequently if the comptroller determines it is necessary for the enforcement of this section and the comptroller’s rules.
(e) The comptroller may provide stamps only to a customs broker licensed under § 151.157.
(f) A stamp is invalid if transferred to a person other than the customs broker to whom the comptroller issued the stamp, to an authorized employee of that customs broker, or to an authorized independent contractor.
(g) The comptroller shall charge $2.10 for each stamp. The comptroller shall use:
(1) $1.60 of the money from the sale of the stamps only for costs related to producing the stamps, including costs of materials, labor, and overhead; and
(2) the remaining 50 cents only for enforcement of the laws relating to customs brokers under this title.
(g-1) Any unspent money shall be deposited to the credit of the general revenue fund.
(g-2) Customs brokers who return unused stamps to the comptroller’s office on a quarterly basis shall get credit towards the purchase of new stamps.
(h) The comptroller may require stamps to be purchased in minimum quantities if the comptroller considers it necessary for the efficient administration of this section.