81R10838 CBH-D
By: Hopson H.B. No. 3339
A BILL TO BE ENTITLED
AN ACT
relating to the tax on cigarettes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 154.001(18), Tax Code, is amended to
read as follows:
(18) "Stamp" includes only a stamp that:
(A) is printed, manufactured, or made by
authority of the comptroller;
(B) shows payment of the tax imposed by this
chapter, subject to Section 154.059; and
(C) is consecutively numbered and uniquely
identifiable as a Texas tax stamp.
SECTION 2. Section 154.021(b), Tax Code, is amended to read
as follows:
(b) The tax rates are:
(1) the greater of:
(A) $70.50 per thousand on cigarettes weighing
three pounds or less per thousand; or
(B) 55 percent of the manufacturer's list price,
exclusive of any trade discount, special discount, or deal; and
(2) the applicable rate provided by Subdivision (1)
plus $2.10 per thousand on cigarettes weighing more than three
pounds per thousand.
SECTION 3. The heading to Subchapter C, Chapter 154, Tax
Code, is amended to read as follows:
SUBCHAPTER C. TAX STAMPS AND SUPPLEMENTAL PAYMENTS
SECTION 4. Sections 154.041(a) and (d), Tax Code, are
amended to read as follows:
(a) A person who pays a tax imposed by this chapter shall
securely affix a stamp to each individual package of cigarettes to
show payment of the tax, subject to Section 154.059.
(d) A manufacturer of cigarettes outside this state may
purchase a stamp and affix it to the individual package and no
further payment of the tax is required, subject to Section 154.059.
SECTION 5. Subchapter C, Chapter 154, Tax Code, is amended
by adding Section 154.059 to read as follows:
Sec. 154.059. SUPPLEMENTAL PAYMENTS. (a) If the amount of
the tax imposed under Section 154.021(b)(1)(B) on a package of
cigarettes is greater than the face value of the stamp the
manufacturer or distributor affixed to the package, the
manufacturer or distributor shall pay the difference in those
amounts at the time the manufacturer or distributor files the
report required by Section 154.204 or 154.210, as applicable.
(b) The manufacturer or distributor shall pay the
additional tax by cashier's check payable to the comptroller, by
electronic funds transfer to the comptroller, or by any other
method of payment authorized by the comptroller.
SECTION 6. Section 154.210(b), Tax Code, is amended to read
as follows:
(b) The report must show:
(1) the date the report was made;
(2) the distributor's name and address;
(3) the month the report covers;
(4) the number of cigarettes in stamped packages and
the number of cigarettes in unstamped packages on hand at the
beginning of the month;
(5) the number of cigarettes in stamped packages and
the number of cigarettes in unstamped packages purchased and
received during the month;
(6) the number of cigarettes in stamped packages and
the number of cigarettes in unstamped packages returned by
customers or received from any other source;
(7) the number of cigarettes in stamped packages and
the number of cigarettes in unstamped packages sold, used, lost,
stolen, returned to the factory, or disposed of in any other manner;
(8) the number of cigarettes in stamped packages and
the number of cigarettes in unstamped packages on hand at the end of
the month;
(9) the number of cigarettes sold or distributed in
interstate commerce;
(10) the number of cigarettes sold or distributed in
intrastate commerce;
(11) the beginning and ending serial numbers, design,
color, or denomination of, and amount paid for, unused stamps on
hand at the beginning of the month;
(12) the beginning and ending serial numbers, design,
color, or denomination of, and amount paid for, stamps purchased
and received;
(13) the beginning and ending serial numbers, design,
color, or denomination of, and amount paid for, stamps sold, used,
lost, stolen, exchanged, returned, or disposed of in any other
manner;
(14) the beginning and ending serial numbers, design,
color, or denomination of, and amount paid for, stamps on hand at
the end of the month;
(15) a summary schedule, on a form prescribed by the
comptroller, identifying each receipt of cigarettes, the date of
receipt, the shipper, the invoice number, and the quantity of
cigarettes received; [and]
(16) the manufacturer's list price of cigarettes
purchased, received, and acquired; and
(17) any other information the comptroller requires
relating to cigarettes and to the payment of taxes due on them.
SECTION 7. Section 154.411(a), Tax Code, is amended to read
as follows:
(a) The comptroller may waive a forfeiture proceeding for
property seized under Section 154.403 [of this code] if the owner or
possessor of the property:
(1) affixes the required stamp to the individual
packages of cigarettes; and
(2) in addition to the value of the stamps required to
be affixed, pays to the state through the comptroller a sum equal to
the value of the required stamps and any supplemental payment due
under Section 154.059.
SECTION 8. Section 154.603(b), Tax Code, is amended to read
as follows:
(b) The revenue remaining after the deductions for the
purposes provided by Section 154.602 [of this code] and allocation
under Subsection (a), including any revenue received under Section
154.159, [of this section] is allocated to the general revenue
fund.
SECTION 9. Section 154.6035, Tax Code, is amended to read as
follows:
Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
TAX RELIEF FUND. Notwithstanding Section 154.603, all proceeds
that are from the collection of taxes imposed by this chapter under
Sections 154.021(b)(1)(A) and (2) based on weight and that are
attributable to the portion of the tax rate in excess of $20.50 per
thousand on cigarettes, regardless of weight, shall be deposited to
the credit of the property tax relief fund under Section 403.109,
Government Code.
SECTION 10. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 11. This Act takes effect September 1, 2009.