Tex. Tax Code § 154.102

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 154.102 - Combination Permit
(a) The comptroller may issue a combination permit for cigarettes and tobacco products to a person who is a distributor, wholesaler, bonded agent, interstate warehouse, manufacturer, importer, or retailer as defined by this chapter and Chapter 155 for both cigarettes and tobacco products. An interstate warehouse may not hold a combination permit as a retailer of cigarettes or tobacco products.
(b) A person who receives a combination permit pays only the higher of the two permit fees.

Tex. Tax Code § 154.102

Amended by: Acts 2021, 87th Leg., R.S., Ch. 994 (S.B. 248), Sec. 11, eff. September 1, 2021
Acts 2001, 77th Leg., ch. 1263, Sec. 48, eff. Oct. 1, 2001
Amended by Acts 1997, 75th Leg., ch. 1423, Sec. 19.34, eff. Sept. 1, 1997
Added by Acts 1991, 72nd Leg., ch. 409, Sec. 19, eff. June 7, 1991.