By West S.B. No. 1253
76R6006 CBH-D
A BILL TO BE ENTITLED
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.