78R5960 DAK-F
By: Wilson 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.
(d) 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.
(e) 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.