Texas Health and Safety Code

§ 161.605 — DISTRIBUTOR'S REPORT AND PAYMENT OF MONTHLY FEE

HS § 161.605Title 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

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(a)A distributor required to file a report under Section 154.210 or 155.111, Tax Code, shall, in addition to the information required by those sections, include in that required report, as appropriate:

(1)the number and denominations of stamps affixed to individual packages of non-settling manufacturer cigarettes during the preceding month;

(2)the amount of non-settling manufacturer cigarette tobacco products subject to the tax imposed by Section 155.0211, Tax Code, during the preceding month;

(3)the number of individual packages of non-settling manufacturer cigarettes and the amount of non-settling manufacturer cigarette tobacco products not subject to the tax imposed by Chapter 154, Tax Code, or Section 155.0211, Tax Code, sold or purchased in this state or otherwise distributed in this state for sale in the United States;

(4)a calculation of the monthly fee required to be paid by the distributor; and

(5)any other information the comptroller considers necessary or appropriate to determine the amount of the fee imposed by this subchapter or to enforce this subchapter.

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Legislative history

Acts 2017, 85th Leg., R.S., Ch. 33 (S.B. 1390), Sec. 2, eff. September 1, 2017.