By Hirschi                                      H.B. No. 1760

      75R6839 DLF-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the tax stamp affixed to a package of cigarettes.

 1-3           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-4           SECTION 1.  Section 154.053, Tax Code, is amended to read as

 1-5     follows:

 1-6           Sec. 154.053.  MANUFACTURE AND DESIGN OF STAMPS; SKULL AND

 1-7     CROSSBONES.  (a)  The comptroller [treasurer] shall design and have

 1-8     printed or manufactured cigarette tax stamps.

 1-9           (b)  If the comptroller [treasurer] determines that it is

1-10     necessary for the best enforcement of this chapter, the comptroller

1-11     [treasurer] may change the design, color, or denomination of the

1-12     stamps, subject to Subsection (c).

1-13           (c)  The comptroller [treasurer] shall determine the size,

1-14     design, color, or denomination, and quantity of stamps

1-15     manufactured. Each cigarette tax  stamp must bear a depiction of a

1-16     human skull with two crossed bones located beneath the skull.  The

1-17     stamps shall be manufactured so that they may be easily and

1-18     securely attached to an individual package of cigarettes.

1-19           (d)  The comptroller [treasurer] may designate the method of

1-20     identification for the stamps and shall award the contract for the

1-21     printing or manufacturing to the person submitting the bid that

1-22     will give the best protection to the state in enforcing this

1-23     chapter.

1-24           (e) [(b)]  The comptroller [treasurer] shall designate the

 2-1     date of issue of new stamps by issuing a proclamation.  The date of

 2-2     the proclamation is the date of issue.

 2-3           SECTION 2.  Notwithstanding the change in law made by this

 2-4     Act to Section 154.053, Tax Code, the comptroller shall continue to

 2-5     sell cigarette stamps bearing the design in use on the effective

 2-6     date of this Act until the supply of stamps available on that date

 2-7     is exhausted.

 2-8           SECTION 3.  This Act takes effect September 1, 1997.

 2-9           SECTION 4.  The importance of this legislation and the

2-10     crowded condition of the calendars in both houses create an

2-11     emergency and an imperative public necessity that the

2-12     constitutional rule requiring bills to be read on three several

2-13     days in each house be suspended, and this rule is hereby suspended.