Texas Tax Code 154.022 – Tax Imposed On First Sale of Cigarettes
Current as of: 2024 | Check for updates
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Terms Used In Texas Tax Code 154.022
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
The cigarette tax is imposed and becomes due and payable when a person receives cigarettes to make a first sale.