Part 1.
COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3.
TAX ADMINISTRATION
Subchapter G. CIGARETTE TAX
34 TAC §3.101
The Comptroller of Public Accounts (comptroller) adopts an
amendment to §3.101, concerning cigarette tax and stamping activities,
without changes to the proposed text as published in the December 22, 2006,
issue of the
Texas Register
(31 TexReg 10248).
This section is being amended pursuant to 79th Legislature, 2006, Third
Called Session, House Bill 5. House Bill 5 increases the excise tax on cigarettes
to $70.50 per thousand on cigarettes weighing three pounds or less per thousand.
Subsection (a) is amended accordingly.
No comments were received regarding adoption of the amendment.
This amendment is adopted under Tax Code, §111.002 and §111.0022,
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, and taxes, fees, or other charges which the comptroller
administers under other law.
The amendment implements Tax Code, §154.021(b)(1).
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 January 29, 2007.
TRD-200700228
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: February 18, 2007
Proposal publication date: December 22, 2006
For further information, please call: (512) 475-0387
Subchapter H. CIGAR AND TOBACCO TAX