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By:  Wilson                                                       H.B. No. 3141

Substitute the following for H.B. No. 3141:                                   

By:  Wilson                                                   C.S.H.B. No. 3141



A BILL TO BE ENTITLED

AN ACT

relating to stamping of cigarettes in interstate commerce.                    
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 154.152, Tax Code, is amended by adding 
Subsections (c), (d), and (e) to read as follows:
	(c)  A person may not transport or cause to be transported 
from this state cigarettes for sale in another state without first 
affixing to the cigarettes the stamp required by the state in which 
the cigarettes are to be sold or paying any other excise tax on the 
cigarettes imposed by the state in which the cigarettes are to be 
sold; provided, however, that nothing in this section shall 
prohibit a distributor from transporting or causing to be 
transported from this state cigarettes to the distributor's 
location in another state or to the distributor's affiliated entity 
located in another state without first affixing stamps to the 
cigarettes.
	(d)  For purposes of this section, "affiliated entity" 
includes an entity that would be classified as a member of an 
affiliated group under 26 U.S.C. Section 1504 but for the 
exclusions provided by that section.
	(e)  A person may not affix to cigarettes the stamp required 
by another state or pay any other excise tax on the cigarettes 
imposed by another state if the other state prohibits stamps from 
being affixed to the cigarettes, prohibits the payment of any other 
excise tax on the cigarettes, or prohibits the sale of the 
cigarettes.
	(f)  Not later than the 15th day after the end of each 
calendar quarter, a person who transports or causes to be 
transported from this state cigarettes for sale in another state 
shall submit to the attorney general a report identifying:
		(1)  the quantity of cigarettes, by brand style, 
transported or caused to be transported in the preceding calendar 
quarter; and
		(2)  the name and address of each recipient of the 
cigarettes.       
	SECTION 2.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect September 1, 2003.