LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  May 5, 1997
         
         
      TO: Honorable Tom Craddick, Chair            IN RE:  Senate Bill No. 1266, Committee Report 2nd House, as amended
          Committee on Ways & Means                              By: Armbrister
          House
          Austin, Texas
         
         
         
         
         FROM:  John Keel, Director    
         
In response to your request for a Fiscal Note on SB1266 ( Relating 
to the administration, collection, and enforcement of taxes 
on cigarettes, cigars, and tobacco products.) this office has 
detemined the following:
         
         Biennial Net Impact to General Revenue Funds by SB1266-Committee Report 2nd House, as amended
         
No significant fiscal implication to the State is anticipated.
         

         
 
The bill would amend Chapters 154 and 155 of the Tax Code to 
reflect the change in tobacco tax administration responsibility 
from the Treasurer to the Comptroller of Public Accounts. The 
bill would also clarify relationships between businesses in 
the tobacco industry and the state, redefine an individual package 
of cigarettes to mean a package containing no fewer than 10 
cigarettes, and require certain state agencies to submit required 
reports to the Comptroller of Public Accounts.
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,JD ,RR