Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter G. CIGARETTE TAX
34 TAC §§3.101, 3.108, 3.110 - 3.112
The Comptroller of Public Accounts adopts the repeal of §§3.101,
3.108, 3.110 - 3.112, concerning delivery of unstamped cigarettes, cigarette
tax stamps and meter impressions, issuance of cigarette tax stamps to the
Texas Alcoholic Beverage Commission, affixing of cigarette tax stamps by Texas
Alcoholic Beverage Commission agents, and disposition of cigarettes seized
by Texas Alcoholic Beverage Commission agents, without changes to the proposed
text as published in the March 21, 2003, issue of the
Texas Register
(28 TexReg 2469).
The comptroller has determined that the consolidation of rules containing
similar subject matter will benefit the taxpayers by providing a more effective
means of obtaining information. These sections are repealed in order to simplify
their consolidation into new §3.101.
No comments were received regarding adoption of the repeal.
The repeal is adopted under Tax Code, §111.002, which provides
the comptroller with the authority to prescribe, adopt, and enforce rules
relating to the administration and enforcement of the provisions of the Tax
Code, Title 2.
The repeals implement the Tax Code, Chapter 154.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 16, 2003.
TRD-200303084
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 5, 2003
Proposal publication date: March 21, 2003
For further information, please call: (512) 475-0387
34 TAC §3.101
The Comptroller of Public Accounts adopts a new §3.101,
concerning cigarette tax and stamping activities, without changes to the proposed
text as published in the March 21, 2003, issue of the
Texas Register
(28 TexReg 2470).
The comptroller has determined that the consolidation of sections of similar
subject matter will benefit the taxpayers by providing a more effective means
of obtaining information. Therefore, the existing §§3.101, 3.108,
3.110 - 3.112, 11.51, and 11.52 of this title are adopted for repeal. The
new §3.101 consolidates the text in the current §3.101 with the
text in existing §3.108 (relating to Cigarette Tax Stamps and Meter Impressions), §3.110
(relating to Issuance of Cigarette Tax Stamps to the Texas Alcoholic Beverage
Commission), §3.111 (relating to Affixing of Cigarette Tax Stamps by
Texas Alcoholic Beverage Commission Agents), §3.112 (relating to Disposition
of Cigarettes Seized by Texas Alcoholic Beverage Commission Agents), §11.51
(relating to Evidence of Return of Cigarettes Unfit for Use), and §11.52
(relating to Importation of 200 or Fewer Cigarettes). The content of the existing
sections has been updated pursuant to acts of the legislature. Previous legislation
modified a provision to allow a person to transport 200 or fewer cigarettes
into Texas for personal use from another state tax-free.
No comments were received regarding adoption of the new section.
This new section is adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
the Tax Code, Title 2.
The new section implements Tax Code, Chapter 154, and Health and Safety
Code, Chapter 161.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 16, 2003.
TRD-200303086
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 5, 2003
Proposal publication date: March 21, 2003
For further information, please call: (512) 475-0387
34 TAC §§3.102, 3.104, 3.106, 3.107, 3.114
The Comptroller of Public Accounts adopts the repeal of §§3.102,
3.104, 3.106, 3.107, and 3.114, concerning cigarette permits for trucks and
cars, transfer and correction of permits, change of date for filing cigarette
reports and payments, weight of cigarettes defined, and investigation of applicants
for permits, without changes to the proposed text as published in the March
21, 2003, issue of the
Texas Register
(28
TexReg 2471).
The comptroller has determined that the consolidation of sections containing
similar subject matter will benefit the taxpayers by providing a more effective
means of obtaining information. These sections are repealed in order to simplify
their consolidation into new §3.102.
No comments were received regarding adoption of the repeal.
These repeals are adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
the Tax Code, Title 2.
These repeals implement the Tax Code, Chapter 154.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 14, 2003.
TRD-200303014
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 3, 2003
Proposal publication date: March 21, 2003
For further information, please call: (512) 475-0387
34 TAC §3.102
The Comptroller of Public Accounts adopts a new §3.102,
concerning applications, definitions, permits, and reports, without changes
to the proposed text as published in the March 21, 2003, issue of the
Therefore, the existing §§3.102, 3.104, 3.106, 3.107, and 3.114
of this title are proposed for repeal. The new §3.102 consolidates the
text from the current §3.102 with the text from existing §3.104
(relating to Transfer and Correction of Permits), §3.106 (relating to
Change of Date for Filing Cigarette Reports and Payments), §3.107 (relating
to Weight of Cigarettes Defined), and §3.114 (relating to Investigation
of Applicants for Permits).
No comments were received regarding adoption of the new section.
This new section is adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The new section implements Tax Code, Chapter 154.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May14, 2003.
TRD-200303015
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 3, 2003
Proposal publication date: March 21, 2003
For further information, please call: (512) 475-0387
34 TAC §3.103, §3.109
The Comptroller of Public Accounts adopts the repeal of §3.103
and §3.109, without changes to the proposed text as published in the
March 14, 2003, issue of the
Texas Register
(28
TexReg 2283).
These sections are repealed in accordance with the provisions of bills
passed in previous sessions.
No comments were received regarding adoption of the repeal.
These repeals are adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
the Tax Code, Title 2.
The repeals implement Senate Bill 862, 75th Legislature, 1997, Senate Bill
1122, 76th Legislature, 1999, and Tax Code, §154.4045.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 14, 2003.
TRD-200303013
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 3, 2003
Proposal publication date: March 14, 2003
For further information, please call: (512) 475-0387
34 TAC §§3.121 - 3.124, 3.126, 3.127
The Comptroller of Public Accounts adopts the repeal of §§3.121
- 3.124, 3.126, and 3.127, concerning cigar and tobacco taxes, without changes
to the proposed text as published in the March 14, 2003, issue of the
The comptroller has determined that the consolidation of sections containing
similar subject matter will benefit the taxpayers by providing a more effective
means of obtaining information. These sections are repealed in order to simplify
their consolidation into new §3.121.
No comments were received regarding adoption of the repeal.
This repeal is adopted under Tax Code, §111.002, which provides
the comptroller with the authority to prescribe, adopt, and enforce rules
relating to the administration and enforcement of the provisions of the Tax
Code, Title 2.
The repeals implement Tax Code, Chapter 155.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 16, 2003.
TRD-200303085
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 5, 2003
Proposal publication date: March 14, 2003
For further information, please call: (512) 475-0387
34 TAC §3.121
The Comptroller of Public Accounts adopts a new §3.121,
concerning definitions, imposition of tax, permits, and reports, without changes
to the proposed text as published in the March 14, 2003, issue of the
The comptroller has determined that the consolidation of sections of similar
subject matter will benefit the taxpayers by providing a more effective means
of obtaining information. Therefore, the existing §§3.121, 3.122
- 3.124, 3.126, and 3.127 of this title are adopted for repeal. The new §3.121
consolidates the text from the current §3.121 (relating to Delivery of
Tax-Free Cigar and Tobacco Products) with the text from the existing §3.122
(relating to Permits Required for Vehicles), §3.123 (relating to Interpretation), §3.124
(relating to Transfer and Correction of Permits), §3.126 (relating to
Change of Date for Filing Cigar and Tobacco Reports and Payment), and §3.127
(relating to Weight of Cigars Defined). Certain definitions have been added
and the content of the existing sections has been updated to reflect legislative
changes. The Legislature expanded the definition of a commercial business
location, required that a permit holder be provided with an opportunity for
a hearing before a permit can be suspended or revoked, and changed the due
date for the distributor's and manufacturer's monthly reports to the comptroller.
The 77th Legislature added "importer" and "manufacturer" to the types of permits
available under Chapters 154 and 155.
No comments were received regarding adoption of the new section.
This new section is adopted under Tax Code, §111.002, which
provides the comptroller with the authority to prescribe, adopt, and enforce
rules relating to the administration and enforcement of the provisions of
Tax Code, Title 2.
The new section implements Tax Code, Chapter 155.
This agency hereby certifies that the adoption has been reviewed
by legal counsel and found to be a valid exercise of the agency's legal authority.
Filed with the Office of
the Secretary of State on May 16, 2003.
TRD-200303087
Martin Cherry
Chief Deputy General Counsel
Comptroller of Public Accounts
Effective date: June 5, 2003
Proposal publication date: March 14, 2003
For further information, please call: (512) 475-0387
Subchapter B. CIGARETTE TAX
Subchapter H. CIGAR AND TOBACCO TAX
Chapter 11.
CIGARETTE AND TOBACCO PRODUCTS TAX