Enrolled Bill Summary

Senate Bill 1122 amends the Tax Code to prohibit the affixation of tax stamps to cigarette packages that are labeled for export, have been imported illegally, violate federal trademark or copyright laws, contain certain alterations to packaging language, or fail to comply with the federal Cigarette Labeling and Advertising Act. Any such affixation is an offense, and sale of such a package is a deceptive trade practice. If the comptroller seizes any cigarettes with the above irregularities, or with prohibited tax stamps affixed, the comptroller may destroy or dispose of the cigarettes or return them, solely for the purpose of export, to the manufacturer for credit.