83rd Texas Legislature, Regular Session, House Bill 3536, Chapter 1305 Page: 7 of 14
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H.B. No. 3536
1 Sec. 161.604. RATE OF FEE. (a) For cigarettes or cigarette
2 tobacco products sold, used, consumed, or distributed in this
3 state, as provided by Section 161.603, during the 2013 calendar
4 year, the fee is imposed at the rate of 2.75 cents for:
5 (1) each non-settling manufacturer cigarette; and
6 (2) each 0.09 ounces of non-settling manufacturer
7 cigarette tobacco product described by Section 161.602(3).
8 (b) Beginning in January 2014, and in January of each
9 subsequent year, the comptroller shall compute the rate of the fee
10 applicable during that calendar year by increasing the rate for the
11 preceding calendar year by the greater of:
12 (1) three percent; or
13 (2) the actual total percentage change in the Consumer
14 Price Index for All Urban Consumers (CPI-U), as published by the
15 Bureau of Labor Statistics of the United States Department of
16 Labor, during the preceding calendar year, calculated by comparing
17 the CPI-U for December of the preceding calendar year with the CPI-U
18 for December a year earlier.
19 (c) Notwithstanding Subsection (a), the rate of the fee on
20 the cigarettes and cigarette tobacco products of a subsequent
21 participating manufacturer shall, for calendar months beginning
22 before the effective date of a credit amendment, be calculated by
23 substituting 0.75 cents for 2.75 cents in Subsection (a). For
24 calendar months beginning on or after the effective date of a credit
25 amendment, the rate of the fee on the cigarettes and cigarette
26 tobacco products of subsequent participating manufacturers shall
27 be the same as the rate that applies for those months to the
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Texas. Legislature. House of Representatives. 83rd Texas Legislature, Regular Session, House Bill 3536, Chapter 1305, legislative document, June 14, 2013; [Austin, Texas]. (https://texashistory.unt.edu/ark:/67531/metapth438660/m1/7/: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.