Texas 2009 - 81st Regular

Texas House Bill HB3339 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	81R10838 CBH-D
2	2	By: Hopson H.B. No. 3339
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the tax on cigarettes.
8	8	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
9	9	SECTION 1. Section 154.001(18), Tax Code, is amended to
10	10	read as follows:
11	11	(18) "Stamp" includes only a stamp that:
12	12	(A) is printed, manufactured, or made by
13	13	authority of the comptroller;
14	14	(B) shows payment of the tax imposed by this
15	15	chapter, subject to Section 154.059; and
16	16	(C) is consecutively numbered and uniquely
17	17	identifiable as a Texas tax stamp.
18	18	SECTION 2. Section 154.021(b), Tax Code, is amended to read
19	19	as follows:
20	20	(b) The tax rates are:
21	21	(1) the greater of:
22	22	(A) $70.50 per thousand on cigarettes weighing
23	23	three pounds or less per thousand; or
24	24	(B) 55 percent of the manufacturer's list price,
25	25	exclusive of any trade discount, special discount, or deal; and
26	26	(2) the applicable rate provided by Subdivision (1)
27	27	plus $2.10 per thousand on cigarettes weighing more than three
28	28	pounds per thousand.
29	29	SECTION 3. The heading to Subchapter C, Chapter 154, Tax
30	30	Code, is amended to read as follows:
31	31	SUBCHAPTER C. TAX STAMPS AND SUPPLEMENTAL PAYMENTS
32	32	SECTION 4. Sections 154.041(a) and (d), Tax Code, are
33	33	amended to read as follows:
34	34	(a) A person who pays a tax imposed by this chapter shall
35	35	securely affix a stamp to each individual package of cigarettes to
36	36	show payment of the tax, subject to Section 154.059.
37	37	(d) A manufacturer of cigarettes outside this state may
38	38	purchase a stamp and affix it to the individual package and no
39	39	further payment of the tax is required, subject to Section 154.059.
40	40	SECTION 5. Subchapter C, Chapter 154, Tax Code, is amended
41	41	by adding Section 154.059 to read as follows:
42	42	Sec. 154.059. SUPPLEMENTAL PAYMENTS. (a) If the amount of
43	43	the tax imposed under Section 154.021(b)(1)(B) on a package of
44	44	cigarettes is greater than the face value of the stamp the
45	45	manufacturer or distributor affixed to the package, the
46	46	manufacturer or distributor shall pay the difference in those
47	47	amounts at the time the manufacturer or distributor files the
48	48	report required by Section 154.204 or 154.210, as applicable.
49	49	(b) The manufacturer or distributor shall pay the
50	50	additional tax by cashier's check payable to the comptroller, by
51	51	electronic funds transfer to the comptroller, or by any other
52	52	method of payment authorized by the comptroller.
53	53	SECTION 6. Section 154.210(b), Tax Code, is amended to read
54	54	as follows:
55	55	(b) The report must show:
56	56	(1) the date the report was made;
57	57	(2) the distributor's name and address;
58	58	(3) the month the report covers;
59	59	(4) the number of cigarettes in stamped packages and
60	60	the number of cigarettes in unstamped packages on hand at the
61	61	beginning of the month;
62	62	(5) the number of cigarettes in stamped packages and
63	63	the number of cigarettes in unstamped packages purchased and
64	64	received during the month;
65	65	(6) the number of cigarettes in stamped packages and
66	66	the number of cigarettes in unstamped packages returned by
67	67	customers or received from any other source;
68	68	(7) the number of cigarettes in stamped packages and
69	69	the number of cigarettes in unstamped packages sold, used, lost,
70	70	stolen, returned to the factory, or disposed of in any other manner;
71	71	(8) the number of cigarettes in stamped packages and
72	72	the number of cigarettes in unstamped packages on hand at the end of
73	73	the month;
74	74	(9) the number of cigarettes sold or distributed in
75	75	interstate commerce;
76	76	(10) the number of cigarettes sold or distributed in
77	77	intrastate commerce;
78	78	(11) the beginning and ending serial numbers, design,
79	79	color, or denomination of, and amount paid for, unused stamps on
80	80	hand at the beginning of the month;
81	81	(12) the beginning and ending serial numbers, design,
82	82	color, or denomination of, and amount paid for, stamps purchased
83	83	and received;
84	84	(13) the beginning and ending serial numbers, design,
85	85	color, or denomination of, and amount paid for, stamps sold, used,
86	86	lost, stolen, exchanged, returned, or disposed of in any other
87	87	manner;
88	88	(14) the beginning and ending serial numbers, design,
89	89	color, or denomination of, and amount paid for, stamps on hand at
90	90	the end of the month;
91	91	(15) a summary schedule, on a form prescribed by the
92	92	comptroller, identifying each receipt of cigarettes, the date of
93	93	receipt, the shipper, the invoice number, and the quantity of
94	94	cigarettes received; [and]
95	95	(16) the manufacturer's list price of cigarettes
96	96	purchased, received, and acquired; and
97	97	(17) any other information the comptroller requires
98	98	relating to cigarettes and to the payment of taxes due on them.
99	99	SECTION 7. Section 154.411(a), Tax Code, is amended to read
100	100	as follows:
101	101	(a) The comptroller may waive a forfeiture proceeding for
102	102	property seized under Section 154.403 [of this code] if the owner or
103	103	possessor of the property:
104	104	(1) affixes the required stamp to the individual
105	105	packages of cigarettes; and
106	106	(2) in addition to the value of the stamps required to
107	107	be affixed, pays to the state through the comptroller a sum equal to
108	108	the value of the required stamps and any supplemental payment due
109	109	under Section 154.059.
110	110	SECTION 8. Section 154.603(b), Tax Code, is amended to read
111	111	as follows:
112	112	(b) The revenue remaining after the deductions for the
113	113	purposes provided by Section 154.602 [of this code] and allocation
114	114	under Subsection (a), including any revenue received under Section
115	115	154.159, [of this section] is allocated to the general revenue
116	116	fund.
117	117	SECTION 9. Section 154.6035, Tax Code, is amended to read as
118	118	follows:
119	119	Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY
120	120	TAX RELIEF FUND. Notwithstanding Section 154.603, all proceeds
121	121	that are from the collection of taxes imposed by this chapter under
122	122	Sections 154.021(b)(1)(A) and (2) based on weight and that are
123	123	attributable to the portion of the tax rate in excess of $20.50 per
124	124	thousand on cigarettes, regardless of weight, shall be deposited to
125	125	the credit of the property tax relief fund under Section 403.109,
126	126	Government Code.
127	127	SECTION 10. The change in law made by this Act does not
128	128	affect tax liability accruing before the effective date of this
129	129	Act. That liability continues in effect as if this Act had not been
130	130	enacted, and the former law is continued in effect for the
131	131	collection of taxes due and for civil and criminal enforcement of
132	132	the liability for those taxes.
133	133	SECTION 11. This Act takes effect September 1, 2009.