Terms Used In Texas Tax Code 154.0415

  • 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
  • United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005

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. § 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. § 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. § 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. § 5754, as amended, or relating to previously exported tobacco products.