HLS 11RS-1326 ORIGINAL
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2011
HOUSE BILL NO. 624
BY REPRESENTATIVE EDWARDS
TAX/TOBACCO TAX: Provides relative to the dedication of a certain portion of the avails
of the tax levied on cigarettes
AN ACT1
To amend and reenact R.S. 47:841(B)(5) and 841.1(A) and to repeal R.S. 47:841.1(C)(3),2
(4), (5), and (6), relative to tobacco taxes; to provide relative to the taxes levied on3
tobacco; to provide with respect to the dedications of the avails of certain taxes4
levied on tobacco; and to provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:841(B)(5) and 841.1(A) are hereby amended and reenacted to7
read as follows:8
§841. Imposition of tax9
* * *10
B. Cigarettes.11
* * *12
(5) In addition to the tax levied in Paragraphs (1), (2), (3), and (4) of this13
Subsection, there is hereby levied an additional tax of five-twentieths of one cent per14
cigarette. The avails of this tax shall be deposited into the state general fund.15
* * *16
§841.1. Tobacco Tax Health Care Fund17
A. There is hereby created as a special fund in the state treasury the18
"Tobacco Tax Health Care Fund", hereinafter referred to as the "fund". After19
compliance with the requirements of Article VII, Section 9(B) of the Constitution of20
Louisiana relative to the Bond Security and Redemption Fund, and after a sufficient21 HLS 11RS-1326 ORIGINAL
HB NO. 624
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
amount is allocated from that fund to pay all of the obligations secured by the full1
faith and credit of the state which become due and payable within any fiscal year, the2
state treasurer shall annually deposit to the fund an amount equal to the avails of the3
tax imposed under the provisions of R.S. 47:841(B)(4) and (5). The monies in this4
fund shall be used solely as provided by this Section and only in the amounts5
appropriated by the legislature.6
* * *7
Section 2. R.S. 47:841.1(C)(3), (4), (5), and (6) are hereby repealed in their entirety.8
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Edwards HB No. 624
Abstract: Changes the dedication of the avails of the tax of five-twentieths of one cent per
cigarette from the Tobacco Tax Health Care Fund to the state general fund.
Present law provides for the levy of a tax upon the sale, use, consumption, handling, or
distribution of all cigars, cigarettes, and smoking and smokeless tobacco in La.
Present law levies a tax on cigarettes at the rate of 36¢ per pack, of which, the avails of five-
twentieths of one cent per cigarette is dedicated to the Tobacco Tax Health Care Fund,
hereinafter "fund".
Present law provides that after satisfaction of the requirements of the Bond Security and
Redemption Fund, the state treasurer shall annually deposit into the fund, subject to annual
appropriation by the legislature, an amount equal to the avails of five-twentieths of one cent
per cigarette to be used as follows:
(1)20% shall be used solely to provide funding for the office of behavioral health, Dept.
of Health and Hospitals.
(2)20% shall be used solely to provide funding for the La. State University Agricultural
Center and the Southern University Agricultural Research and Extension Center,
provided that the annual appropriation to Southern University Agricultural Research
and Extension Center from this source shall be $1,000,000 per year.
(3)20% shall be used solely to provide funding for the administration and operation of
Drug Abuse Resistance Education (D.A.R.E.) programs.
(4)40% shall be used solely to provide funding for the office of state police, Dept. of
Public Safety and Corrections.
Proposed law changes present law by rededicating the avails of five-twentieths of one cent
per cigarette from the Tobacco Tax Health Care Fund to the state general fund.
(Amends R.S. 47:841(B)(5) and 841.1(A); Repeals R.S. 47:841.1(C)(3), (4), (5), and (6))