1-1                                   AN ACT
 1-2     relating to the taxation of small quantities of cigarettes imported
 1-3     into this state from a foreign country.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 154.024(a), Tax Code, is amended to read
 1-6     as follows:
 1-7           (a)  A person who imports and personally transports 200 or
 1-8     fewer cigarettes into this state from another state is not required
 1-9     to pay the tax imposed by this chapter if the person uses the
1-10     cigarettes and does not sell them or offer them for sale.  A person
1-11     who imports and personally transports 200 or fewer cigarettes into
1-12     this state from a foreign country shall pay the tax imposed by this
1-13     chapter and have affixed on each individual package of cigarettes a
1-14     stamp to show payment of the tax.
1-15           SECTION 2.  Section 154.511, Tax Code, is amended to read as
1-16     follows:
1-17           Sec. 154.511.  TRANSPORTATION OF CIGARETTES.  A person, other
1-18     than a common carrier, commits an offense if the person:
1-19                 (1)  knowingly transports [more than 200] cigarettes
1-20     without a stamp affixed to each individual package, except as
1-21     provided by Section 154.024(a);
1-22                 (2)  wilfully refuses to stop a motor vehicle operated
1-23     to transport cigarettes after a request to stop from an authorized
1-24     person; or
 2-1                 (3)  while transporting cigarettes refuses to permit a
 2-2     complete inspection of the cargo by an authorized person.
 2-3           SECTION 3.  This Act takes effect September 1, 1999, and
 2-4     applies to cigarettes imported into this state on or after that
 2-5     date.  Cigarettes imported into this state before the effective
 2-6     date of this Act are governed by the law in effect when the
 2-7     cigarettes were imported, and that law is continued in effect for
 2-8     that purpose.
 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.
         _______________________________     _______________________________
             President of the Senate              Speaker of the House
               I certify that H.B. No. 3600 was passed by the House on April
         29, 1999, by a non-record vote.
                                             _______________________________
                                                 Chief Clerk of the House
               I certify that H.B. No. 3600 was passed by the Senate on May
         20, 1999, by the following vote:  Yeas 30, Nays 0.
                                             _______________________________
                                                 Secretary of the Senate
         APPROVED:  _____________________
                            Date
                    _____________________
                          Governor