Section 154.024 - Importation of Small Quantities(a) A person who imports and personally transports 200 or fewer cigarettes into this state from another state or from an Indian reservation under the jurisdiction of the United States government is not required to pay the tax imposed by this chapter if the person uses the cigarettes and does not sell them or offer them for sale. A person who imports and personally transports 200 or fewer cigarettes into this state from a foreign country shall pay the tax imposed by this chapter and have affixed on each individual package of cigarettes a stamp to show payment of the tax.(b) Employees of the Texas Alcoholic Beverage Commission who collect taxes on alcoholic beverages at ports of entry shall collect at the ports of entry the tax imposed by this chapter on cigarettes imported into this state. In computing the amount of taxes to be collected, the commission may round the total amount up to the nearest quarter of a dollar.(c) The comptroller and the Texas Alcoholic Beverage Commission shall make rules for the administration of this section. Acts 2019, 86th Leg., R.S., Ch. 1334 (H.B. 4614), Sec. 5, eff. September 1, 2019Amended by: Acts 2005, 79th Leg., Ch. 792 (S.B. 269), Sec. 2, eff. September 1, 2005 Acts 1999, 76th Leg., ch. 1110, Sec. 1, eff. Sept. 1, 1999 Acts 1997, 75th Leg., ch. 1423, Sec. 19.16, eff. Sept. 1, 1997 Amended by Acts 1989, 71st Leg., ch. 240, Sec. 2, eff. Oct. 1, 1989 Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982.