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Current as of January 01, 2024 | Updated by Findlaw Staff
A person may not affix a stamp to a package of cigarettes if the package:
(1) does not comply with the Cigarette Labeling and Advertising Act (15 U.S.C. Section 1331 et seq.) for the placement of labels, warnings, or any other information for a package of cigarettes to be sold within the United States;
(2) is labeled “For Export Only,” “U.S. Tax Exempt,” “For Use Outside U.S.,” or other wording indicating that the manufacturer did not intend that the product be sold in the United States;
(3) has been altered by adding or deleting wording, labels, or warnings described in Subdivision (1) or (2);
(4) has been imported into the United States in violation of 26 U.S.C. Section 5754;
(5) in any way violates federal trademark or copyright laws; or
(6) contains cigarettes with respect to which any person is not in compliance with 15 U.S.C. Section 1335a, as amended, relating to submission of ingredient information to federal authorities, 19 U.S.C. Sections 1681-1681b, as amended, relating to imports of certain cigarettes, 26 U.S.C. Section 5754, as amended, or relating to previously exported tobacco products.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 154.0415. Cigarettes to Which Stamps May Not Be Affixed - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-154-0415/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature before relying on it for your legal needs.
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