83rd Texas Legislature, Regular Session, House Bill 3536, Chapter 1305 Page: 6 of 14
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H.B. No. 3536
1 (3) non-settling manufacturer cigarette tobacco
2 products that are subject to the tax imposed by Section 155.0211,
3 Tax Code; and
4 (4) non-settling manufacturer cigarette tobacco
5 products that are sold, purchased, or distributed in this state but
6 that are not subject to the tax imposed by Section 155.0211, Tax
7 Code.
8 (b) The fee imposed by this section does not apply to
9 cigarettes or cigarette tobacco products that a settling
10 manufacturer claims as its own, and that are included in computing
11 payments to be made by that settling manufacturer, under the
12 tobacco settlement agreement described by Section 161.602(15)(A).
13 (c) The fee imposed by this section does not apply to
14 cigarettes or cigarette tobacco products that are sold into another
15 state for resale to consumers outside of this state, provided that
16 the sale is reported to the state into which the cigarettes are sold
17 under 15 U.S.C. Section 376.
18 (d) The fee imposed by this section is in addition to any
19 other privilege, license, fee, or tax required or imposed by state
20 law.
21 (e) Except as otherwise provided by this subchapter, the fee
22 imposed by this section is imposed, collected, paid, administered,
23 and enforced in the same manner as the taxes imposed by Chapter 154
24 or 155, Tax Code, as appropriate.
25 (f) The fee imposed by this section shall be collected only
26 once on each cigarette or cigarette tobacco product on which it is
27 due.6
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Texas. Legislature. House of Representatives. 83rd Texas Legislature, Regular Session, House Bill 3536, Chapter 1305, legislative document, June 14, 2013; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth438660/m1/6/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.