LEGISLATIVE BUDGET BOARD
                                   Austin, Texas
         
                                   FISCAL NOTE
                               75th Regular Session
         
                                  April 9, 1997
         
         
      TO: Honorable Bill Ratliff, Chair            IN RE:  Senate Bill No. 1266, Committee Report 1st House,
 as amended
          Committee on Finance                              By: Armbrister
          Senate
          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 1st 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 and redefine an individual 
package of cigarettes to mean a package containing no fewer 
than 20 cigarettes. The effect on cigarette tax revenues of 
redefining an individual package of cigarettes is not expected 
to be significant.
          
No significant fiscal implication to units of local government 
is anticipated.
          
   Source:            Agencies:   304   Comptroller of Public Accounts
                                         
                      LBB Staff:   JK ,RR ,JD