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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 76(R)

HOUSE BILL 3600  

HOUSE AUTHOR: McClendon et al.

EFFECTIVE: 09-01-99         

SENATE SPONSOR: West, Royce

House Bill 3600 amends the Tax Code to apply cigarette taxes and cigarette stamp requirements to imports of 200 or fewer cigarettes from a foreign country. Previously, imports of quantities below this threshold were exempt from taxes.