Terms Used In Texas Tax Code 154.514

  • 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

A person commits an offense if the person, without having the requisition from the comptroller as provided by § 154.044 of this code:
(1) purchases stamps from a person other than the comptroller; or
(2) sells lawfully issued stamps to a person other than the comptroller.