LEGISLATIVE BUDGET BOARD

Austin, Texas

FISCAL NOTE, 86TH LEGISLATIVE REGULAR SESSION

April 12, 2019

TO:	Honorable Dustin Burrows, Chair, House Committee on Ways & Means
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.), Committee Report 1st House, Substituted

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.

Source Agencies:

304 Comptroller of Public Accounts

LBB Staff:

WP, KK, SD, SMad