Sec. 154.053.  MANUFACTURE OF STAMPS.  (a)  The comptroller shall design and have printed or manufactured cigarette tax stamps.  If the comptroller determines that it is necessary for the best enforcement of this chapter, the comptroller may change the design, color, or denomination of the stamps.  The comptroller shall determine the size, design, color, or denomination, and quantity of stamps manufactured.  The stamps shall be manufactured so that they may be easily and securely attached to an individual package of cigarettes.  The comptroller may designate the method of identification for the stamps and shall award the contract for the printing or manufacturing to the person submitting the bid that will give the best protection to the state in enforcing this chapter.
(b)  The comptroller shall designate the date of issue of new stamps by issuing a proclamation.  The date of the proclamation is the date of issue.
(c)  The comptroller shall design and furnish stamps in a manner that permits identification of the person that affixed the stamp to the particular package of cigarettes by means of a number or other mark on the stamp.  The comptroller shall maintain for at least four years the information identifying the person that affixed the stamp to each package of cigarettes.
Acts 1981, 67th Leg., p. 1643, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 240, Sec. 9, eff. Oct. 1, 1989;  Acts 1991, 72nd Leg., ch. 409, Sec. 13, eff. June 7, 1991;  Acts 1997, 75th Leg., ch. 1423, Sec. 19.29, eff. Sept. 1, 1997;  Acts 2001, 77th Leg., ch. 1104, Sec. 2, eff. Sept. 1, 2001.