Issue Date: 2013-09-01
Revised Date: 2017-09-01

Legal Cites

Object Type

Cash — Tobacco

Origin Date

H.B. 3536, 83rd Leg., R.S.

Description

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).

Due Date

Monthly

Note

Added by H.B. 3536, 83rd Leg., R.S.

Amended by S.B. 1390, 85th Leg., R.S.

USAS Values

Appropriation Year 20
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