Texas Health and Safety Code 161.605 – Distributor’s Report and Payment of Monthly Fee
(a) A distributor required to file a report under § 154.210 or 155.111, Tax Code, shall, in addition to the information required by those sections, include in that required report, as appropriate:
(1) the number and denominations of stamps affixed to individual packages of non-settling manufacturer cigarettes during the preceding month;
(2) the amount of non-settling manufacturer cigarette tobacco products subject to the tax imposed by § 155.0211, Tax Code, during the preceding month;
(3) the number of individual packages of non-settling manufacturer cigarettes and the amount of non-settling manufacturer cigarette tobacco products not subject to the tax imposed by Chapter 154, Tax Code, or § 155.0211, Tax Code, sold or purchased in this state or otherwise distributed in this state for sale in the United States;
(4) a calculation of the monthly fee required to be paid by the distributor; and
(5) any other information the comptroller considers necessary or appropriate to determine the amount of the fee imposed by this subchapter or to enforce this subchapter.
(b) A distributor shall include with the report required under this section the fee imposed under § 161.603 based on the non-settling manufacturer cigarettes and cigarette tobacco products required to be included in the distributor’s report under this section and calculated using the rate under § 161.604.
Terms Used In Texas Health and Safety Code 161.605
- Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
- Comptroller: means the state comptroller of public accounts. See Texas Government Code 312.011
- Month: means a calendar month. See Texas Government Code 312.011
- United States: includes a department, bureau, or other agency of the United States of America. See Texas Government Code 311.005
(c) The information required by Subsections (a)(1), (2), and (3) must be itemized for each place of business and by manufacturer and brand family.
(d) The requirement to report information under this section shall be enforced in the same manner as the requirement to deliver to or file with the comptroller a report required under § 154.210 or 155.111, Tax Code, as appropriate.
(e) Notwithstanding any other law, a distributor that remits a monthly fee under this section is entitled to a stamping allowance of three percent of the face value of all stamps purchased under § 154.041, Tax Code, for providing the service of affixing stamps to cigarette packages.
(f) Information obtained from a report provided under Subsection (a) regarding cigarettes or cigarette tobacco products sold, purchased, or otherwise distributed by a non-settling manufacturer may be disclosed by the comptroller to the manufacturer or to the authorized representative of the manufacturer.
(g) The comptroller shall, for the purpose of assisting distributors in calculating the monthly fee, publish and maintain on the comptroller’s Internet website:
(1) a list of the names and brand families of settling manufacturers;
(2) a list of each non-settling manufacturer showing whether that manufacturer:
(A) is a subsequent participating manufacturer; or
(B) is not a subsequent participating manufacturer; and
(3) the effective date of any credit amendment.