This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

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Cash — Tobacco

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Created in 1935 by the 44th Leg. under TEX. TAX CODE ANN. 155.049, 155.051. A fee for a permit to operate as a cigar and tobacco products only (excluding cigarettes) distributor is $25. Each permit holder who fails to obtain a renewal permit prior to the beginning of the licensing year shall pay, in addition to the permit fee, a late application fee of $1. When necessary for any authorized representative of the treasury to visit any permit holder to collect a permit fee due, the permit holder shall pay a service fee of $5 in addition to the permit fee. Repealed by Acts 1991, 72nd Leg., R.S. ch. 409 70(2) effective June 7, 1991.

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