Tex. Tax Code § 154.305

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 154.305 - Refund for Stamps
(a) The comptroller may provide credit or a refund on stamps that are unfit for sale or use because of damage and on unused stamps in broken or unbroken sheets or rolls if the stamps were properly purchased and paid for by the person requesting the refund.
(b) The comptroller shall make a refund under this section from revenue collected under this chapter before the revenue is allocated under Subchapter J.

Tex. Tax Code § 154.305

Acts 1997, 75th Leg., ch. 1423, Sec. 19.55, eff. Sept. 1, 1997
Amended by Acts 1991, 72nd Leg., ch. 409, Sec. 31, eff. June 7, 1991
Acts 1981, 67th Leg., p. 1655, ch. 389, Sec. 1, eff. Jan. 1, 1982.