1-1 By: McClendon, Thompson (Senate Sponsor - West) H.B. No. 3600
1-2 (In the Senate - Received from the House April 30, 1999;
1-3 May 3, 1999, read first time and referred to Committee on Finance;
1-4 May 10, 1999, reported favorably by the following vote: Yeas 11,
1-5 Nays 0; May 10, 1999, sent to printer.)
1-6 A BILL TO BE ENTITLED
1-7 AN ACT
1-8 relating to the taxation of small quantities of cigarettes imported
1-9 into this state from a foreign country.
1-10 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11 SECTION 1. Section 154.024(a), Tax Code, is amended to read
1-12 as follows:
1-13 (a) A person who imports and personally transports 200 or
1-14 fewer cigarettes into this state from another state is not required
1-15 to pay the tax imposed by this chapter if the person uses the
1-16 cigarettes and does not sell them or offer them for sale. A person
1-17 who imports and personally transports 200 or fewer cigarettes into
1-18 this state from a foreign country shall pay the tax imposed by this
1-19 chapter and have affixed on each individual package of cigarettes a
1-20 stamp to show payment of the tax.
1-21 SECTION 2. Section 154.511, Tax Code, is amended to read as
1-22 follows:
1-23 Sec. 154.511. TRANSPORTATION OF CIGARETTES. A person, other
1-24 than a common carrier, commits an offense if the person:
1-25 (1) knowingly transports [more than 200] cigarettes
1-26 without a stamp affixed to each individual package, except as
1-27 provided by Section 154.024(a);
1-28 (2) wilfully refuses to stop a motor vehicle operated
1-29 to transport cigarettes after a request to stop from an authorized
1-30 person; or
1-31 (3) while transporting cigarettes refuses to permit a
1-32 complete inspection of the cargo by an authorized person.
1-33 SECTION 3. This Act takes effect September 1, 1999, and
1-34 applies to cigarettes imported into this state on or after that
1-35 date. Cigarettes imported into this state before the effective
1-36 date of this Act are governed by the law in effect when the
1-37 cigarettes were imported, and that law is continued in effect for
1-38 that purpose.
1-39 SECTION 4. The importance of this legislation and the
1-40 crowded condition of the calendars in both houses create an
1-41 emergency and an imperative public necessity that the
1-42 constitutional rule requiring bills to be read on three several
1-43 days in each house be suspended, and this rule is hereby suspended.
1-44 * * * * *