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Terms Used In Texas Tax Code 154.116

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • 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

The comptroller may refuse to sell stamps to a person who has not obtained a distributor’s permit or to a distributor who does not have a valid permit.