Texas Tax Code

§ 154.6035 — ALLOCATION OF CERTAIN REVENUE TO PROPERTY TAX RELIEF FUND

TX § 154.6035Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 154. CIGARETTE TAX · Art. J. NATURE OF TAX AND DISPOSITION OF FUNDS

Statute text

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Notwithstanding Section 154.603, all proceeds from the collection of taxes imposed by this chapter attributable to the portion of the tax rate in excess of $20.50 per thousand on cigarettes, regardless of weight, shall be deposited to the credit of the property tax relief fund under Section 403.109, Government Code.

Legislative history

Added by Acts 2006, 79th Leg., 3rd C.S., Ch. 3 (H.B. 2), Sec. 4(a), eff. September 1, 2006.