Terms Used In Texas Tax Code 154.513

  • 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

A person commits an offense if the person:
(1) uses, sells, offers for sale, or possesses for use or sale previously used stamps;
(2) attaches or causes to be attached a previously used stamp to an individual package of cigarettes;
(3) uses or consents to the use of previously used stamps in connection with the sale or offering for sale of cigarettes; or
(4) sells, offers for sale, or possesses stamps of an old design more than 60 days after the date of issue of a new design of stamps.