Tex. Health & Safety Code § 161.603 · Subchapter V. FEE ON CIGARETTES AND CIGARETTE TOBACCO PRODUCTS MANUFACTURED BY CERTAIN COMPANIES
FEE IMPOSED.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A fee is imposed on the sale, use, consumption, or distribution in this state of:
(1) non-settling manufacturer cigarettes if a stamp is required to be affixed to a package of those cigarettes under Section 154.041, Tax Code;
(2) non-settling manufacturer cigarettes that are sold, purchased, or distributed in this state but that are not required to have a stamp affixed to a package of those cigarettes under Chapter 154, Tax Code;
(3) non-settling manufacturer cigarette tobacco products that are subject to the tax imposed by Section 155.0211, Tax Code; and
(4) non-settling manufacturer cigarette tobacco products that are sold, purchased, or distributed in this state but that are not subject to the tax imposed by Section 155.0211, Tax Code.
(b) The fee imposed by this section does not apply to cigarettes or cigarette tobacco products that a settling manufacturer claims as its own, and that are included in computing payments to be made by that settling manufacturer, under the tobacco settlement agreement described by Section 161.602(15)(A).
(c) The fee imposed by this section does not apply to cigarettes or cigarette tobacco products that are sold into another state for resale to consumers outside of this state, provided that the sale is reported to the state into which the cigarettes are sold under 15 U.S.C. Section 376.
(d) The fee imposed by this section is in addition to any other privilege, license, fee, or tax required or imposed by state law.
(e) Except as otherwise provided by this subchapter, the fee imposed by this section is imposed, collected, paid, administered, and enforced in the same manner as the taxes imposed by Chapter 154 or 155, Tax Code, as appropriate.
(f) The fee imposed by this section shall be collected only once on each cigarette or cigarette tobacco product on which it is due.
Notes and commentary — not statutory text
History
Added by Acts 2013, 83rd Leg., R.S., Ch. 1305 (H.B. 3536), Sec. 1, eff. September 1, 2013.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/HS/htm/HS.161.htm
- Text hash
- sha256 91d00c2866d50ccb3ee3956a6edb2b16b2418a623d381dd0f81d29a89fbe5839
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
This section cites
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Health and Safety Code
Cited by 5 provisions
Provisions in this library whose text cites Tex. Health & Safety Code § 161.603. Each shows the citation as that text prints it.
Health and Safety Code
- Tex. Health & Safety Code § 161.602DEFINITIONS.Printed as Section 161.603
- Tex. Health & Safety Code § 161.604RATE OF FEE.Printed as Section 161.603
- Tex. Health & Safety Code § 161.605DISTRIBUTOR'S REPORT AND PAYMENT OF MONTHLY FEE.Printed as Section 161.603
- Tex. Health & Safety Code § 161.607PENALTIES FOR NONCOMPLIANCE.Printed as Section 161.603
- Tex. Health & Safety Code § 161.610COMPTROLLER INFORMATION SHARING.Printed as Section 161.603
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.