DISTRIBUTOR'S STAMPING ALLOWANCE.
Tex. TAX Code § 154.052.
in effect(a) A distributor is, subject to the provisions of Section 154.051 , entitled to 2.5 percent of the face value of stamps purchased as a stamping allowance for providing the service of affixing stamps to cigarette packages, except that an out-of-state distributor is entitled to receive only the same percentage of stamping allowance as that given to Texas distributors doing business in the state of the distributor.
(b) If a distributor violates a provision of this chapter, the distributor is not entitled to receive a stamping allowance for the period of the violation. On a determination by the comptroller that the distributor is no longer in violation of a provision of this chapter, the distributor is entitled to receive a stamping allowance.
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1 ), Sec. 11.01, eff. October 1, 2011.