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                                  * * * * *