Texas Comptroller of Public Accounts
| Legal Citations: |
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| Revenue Type: Cash — Tobacco |
| Origin Date: H.B. 3536, 83rd Leg., R.S. |
| Issue Date: 2013-09-01 |
| Revised Date: 2017-09-01 |
A fee of 2.75 cents per cigarette. Imposed on cigarettes sold by manufacturers that did not sign the State of Texas v. The American Tobacco Co., Comprehensive Settlement Agreement and Release from 1998.
Beginning January 2014, and in January of each subsequent year, the comptroller shall increase the rate by the greater of 3% or the actual total percentage change in the Consumer Price Index for All Urban Consumers (CPI-U). This adjusted rate takes effect on February 1 of the year in which the adjustment is made and remains in effect until the following January 1.
Fee paid by the distributor. Distributors failing to pay the fee are subject to the same penalties as those for failure to pay cigarette, cigar and tobacco products taxes under Ch. 154 and 155 (revenue objects 3275 and 3278).
Monthly
Added by H.B. 3536, 83rd Leg., R.S.
Amended by S.B. 1390, 85th Leg., R.S.
| Appropriation Year | 26 |
|---|---|
| USAS Title | CIGARETTE FEE |
| Receipt Category | 07 – Tobacco |
| Receipt Type | 30 – State Service Fees |
| Object Group | 30 – Revenues |
| USAS Status | A |
| Rev/Exp Category | 01 – LICENSES, FEES, FINES, AND PENALTIES |