PART 1. COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3. TAX ADMINISTRATION
SUBCHAPTER G. CIGARETTE TAX
The Comptroller of Public Accounts adopts an amendment to §3.101, concerning cigarette tax and stamping activities, without changes to the proposed text as published in the May 29, 2009, issue of the Texas Register (34 TexReg 3345).
Subsection (g) and (g)(1) are amended to reflect the change in the interagency cooperation contract between the comptroller and the Texas Alcoholic Beverage Commission (TABC) for the comptroller to sell cigarette tax stamps to the TABC for the purpose of collecting the cigarette tax at ports of entry into the state. The comptroller, in a new interagency cooperation contract with the TABC, authorizes the TABC to generate a cigarette tax stamp using the TABC's Ports of Entry Tax Collection System (POETCS) and to affix the cigarette tax stamp to cigarette packages for which the cigarette tax has been collected.
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(a) and §154.024(b).
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 August 5, 2009.
TRD-200903362
Martin Cherry
General Counsel
Comptroller of Public Accounts
Effective date: August 25, 2009
Proposal publication date: May 29, 2009
For further information, please call: (512) 475-0387