Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
HB4614 by Guillen (Relating to the administration, collection, and remittance of the cigarette tax; requiring a permit.), As Engrossed
No fiscal implication to the State is anticipated.
The bill amends Chapter 154 of the Tax Code, regarding the cigarette tax. The bill would clarify and update this chapter of the Tax Code by adding and amending definitions instrumental in interpreting taxability, enforcing violations, and resolving issues arising from litigation or general inquiries received by the Comptroller.
Local Government Impact
No fiscal implication to units of local government is anticipated.