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A BILL TO BE ENTITLED
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AN ACT
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relating to the tax on cigarettes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 154.001(18), Tax Code, is amended to |
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read as follows: |
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(18) "Stamp" includes only a stamp that: |
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(A) is printed, manufactured, or made by |
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authority of the comptroller; |
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(B) shows payment of the tax imposed by this |
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chapter, subject to Section 154.059; and |
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(C) is consecutively numbered and uniquely |
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identifiable as a Texas tax stamp. |
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SECTION 2. Section 154.021(b), Tax Code, is amended to read |
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as follows: |
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(b) The tax rates are: |
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(1) the greater of: |
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(A) $70.50 per thousand on cigarettes weighing |
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three pounds or less per thousand; or |
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(B) 55 percent of the manufacturer's list price, |
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exclusive of any trade discount, special discount, or deal; and |
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(2) the applicable rate provided by Subdivision (1) |
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plus $2.10 per thousand on cigarettes weighing more than three |
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pounds per thousand. |
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SECTION 3. The heading to Subchapter C, Chapter 154, Tax |
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Code, is amended to read as follows: |
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SUBCHAPTER C. TAX STAMPS AND SUPPLEMENTAL PAYMENTS |
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SECTION 4. Sections 154.041(a) and (d), Tax Code, are |
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amended to read as follows: |
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(a) A person who pays a tax imposed by this chapter shall |
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securely affix a stamp to each individual package of cigarettes to |
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show payment of the tax, subject to Section 154.059. |
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(d) A manufacturer of cigarettes outside this state may |
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purchase a stamp and affix it to the individual package and no |
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further payment of the tax is required, subject to Section 154.059. |
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SECTION 5. Subchapter C, Chapter 154, Tax Code, is amended |
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by adding Section 154.059 to read as follows: |
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Sec. 154.059. SUPPLEMENTAL PAYMENTS. (a) If the amount of |
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the tax imposed under Section 154.021(b)(1)(B) on a package of |
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cigarettes is greater than the face value of the stamp the |
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manufacturer or distributor affixed to the package, the |
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manufacturer or distributor shall pay the difference in those |
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amounts at the time the manufacturer or distributor files the |
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report required by Section 154.204 or 154.210, as applicable. |
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(b) The manufacturer or distributor shall pay the |
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additional tax by cashier's check payable to the comptroller, by |
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electronic funds transfer to the comptroller, or by any other |
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method of payment authorized by the comptroller. |
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SECTION 6. Section 154.210(b), Tax Code, is amended to read |
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as follows: |
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(b) The report must show: |
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(1) the date the report was made; |
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(2) the distributor's name and address; |
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(3) the month the report covers; |
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(4) the number of cigarettes in stamped packages and |
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the number of cigarettes in unstamped packages on hand at the |
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beginning of the month; |
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(5) the number of cigarettes in stamped packages and |
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the number of cigarettes in unstamped packages purchased and |
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received during the month; |
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(6) the number of cigarettes in stamped packages and |
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the number of cigarettes in unstamped packages returned by |
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customers or received from any other source; |
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(7) the number of cigarettes in stamped packages and |
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the number of cigarettes in unstamped packages sold, used, lost, |
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stolen, returned to the factory, or disposed of in any other manner; |
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(8) the number of cigarettes in stamped packages and |
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the number of cigarettes in unstamped packages on hand at the end of |
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the month; |
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(9) the number of cigarettes sold or distributed in |
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interstate commerce; |
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(10) the number of cigarettes sold or distributed in |
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intrastate commerce; |
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(11) the beginning and ending serial numbers, design, |
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color, or denomination of, and amount paid for, unused stamps on |
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hand at the beginning of the month; |
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(12) the beginning and ending serial numbers, design, |
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color, or denomination of, and amount paid for, stamps purchased |
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and received; |
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(13) the beginning and ending serial numbers, design, |
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color, or denomination of, and amount paid for, stamps sold, used, |
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lost, stolen, exchanged, returned, or disposed of in any other |
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manner; |
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(14) the beginning and ending serial numbers, design, |
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color, or denomination of, and amount paid for, stamps on hand at |
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the end of the month; |
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(15) a summary schedule, on a form prescribed by the |
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comptroller, identifying each receipt of cigarettes, the date of |
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receipt, the shipper, the invoice number, and the quantity of |
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cigarettes received; [and] |
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(16) the manufacturer's list price of cigarettes |
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purchased, received, and acquired; and |
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(17) any other information the comptroller requires |
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relating to cigarettes and to the payment of taxes due on them. |
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SECTION 7. Section 154.411(a), Tax Code, is amended to read |
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as follows: |
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(a) The comptroller may waive a forfeiture proceeding for |
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property seized under Section 154.403 [of this code] if the owner or |
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possessor of the property: |
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(1) affixes the required stamp to the individual |
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packages of cigarettes; and |
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(2) in addition to the value of the stamps required to |
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be affixed, pays to the state through the comptroller a sum equal to |
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the value of the required stamps and any supplemental payment due |
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under Section 154.059. |
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SECTION 8. Section 154.603(b), Tax Code, is amended to read |
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as follows: |
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(b) The revenue remaining after the deductions for the |
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purposes provided by Section 154.602 [of this code] and allocation |
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under Subsection (a), including any revenue received under Section |
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154.159, [of this section] is allocated to the general revenue |
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fund. |
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SECTION 9. Section 154.6035, Tax Code, is amended to read as |
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follows: |
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Sec. 154.6035. ALLOCATION OF CERTAIN REVENUE TO PROPERTY |
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TAX RELIEF FUND. Notwithstanding Section 154.603, all proceeds |
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that are from the collection of taxes imposed by this chapter under |
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Sections 154.021(b)(1)(A) and (2) based on weight and that are |
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attributable to the portion of the tax rate in excess of $20.50 per |
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thousand on cigarettes, regardless of weight, shall be deposited to |
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the credit of the property tax relief fund under Section 403.109, |
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Government Code. |
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SECTION 10. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 11. This Act takes effect September 1, 2009. |