Texas Health and Safety Code
§ 161.604 — RATE OF FEE
HS § 161.604Title 2. HEALTH · Part H. PUBLIC HEALTH PROVISIONS · Ch. 161. PUBLIC HEALTH PROVISIONS · Art. V. FEE ON CIGARETTES AND CIGARETTE TOBACCO PRODUCTS MANUFACTURED BY CERTAIN COMPANIES
Statute text
View on source(a)For cigarettes or cigarette tobacco products sold, used, consumed, or distributed in this state, as provided by Section 161.603, during the 2013 calendar year, the fee is imposed at the rate of 2.75 cents for:
(1)each non-settling manufacturer cigarette; and
(2)each 0.09 ounces of non-settling manufacturer cigarette tobacco product described by Section 161.602(3).
(b)Beginning in January 2014, and in January of each subsequent year, the comptroller shall adjust the rate of the fee by increasing the rate in effect on the date the adjustment is made by the greater of:
(1)three percent; or
(2)the actual total percentage change in the Consumer Price Index for All Urban Consumers (CPI-U), as published by the Bureau of Labor Statistics of the United States Department of Labor, during the preceding calendar year, calculated by comparing the CPI-U for December of the preceding calendar year with the CPI-U for December a year earlier. (b-1) The adjusted rate of the fee determined under Subsection (b) takes effect on February 1 of the year in which the adjusted rate is determined and remains in effect until January 31 of the following year.
…
Legislative history
Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 1, eff. September 1, 2017.