| (3) an affidavit from the distributor stating that
the distributor returned the number of cigarettes listed in the manufacturer's
credit memorandum and that the number, denomination, and the value
of state cigarette tax stamps shown in the manufacturer's affidavit
were affixed to the cigarettes returned.
(h) Delivery of unstamped cigarettes to instrumentalities
of the United States government.
(1) Distributors may use their own vehicles to deliver
previously invoiced quantities of unstamped cigarettes to instrumentalities
of the United States government. These tax-free cigarettes must be
packaged in a manner that prevents the unstamped cigarettes from commingling
with any other cigarettes in the distributor's vehicle.
(2) Each sale of unstamped cigarettes by a distributor
to an instrumentality of the United States government shall be supported
by a separate sales invoice and a properly completed federal exemption
certificate. Sales invoices must be numbered and dated and must show
the name of the seller, name of the purchaser, and the destination.
(i) Generation and affixing of cigarette tax stamps
by the Texas Alcoholic Beverage Commission (TABC).
(1) The comptroller, by interagency cooperation contract,
may authorize the TABC to generate a cigarette tax stamp using the
TABC's Port of Entry Tax Collection System and to affix the cigarette
tax stamp to cigarette packages for the purpose of collecting the
cigarette tax at ports of entry into the state.
(2) The TABC imposes a rate of $1.50 per pack for a
conventional package of 20 cigarettes.
(3) Payment for the cigarette tax stamps sold will
be made by that agency according to the terms and conditions stipulated
in the interagency cooperation contract between the comptroller and
the TABC.
(j) Affixing of cigarette tax stamps by TABC agents.
Cigarette tax stamps affixed by agents of the TABC must be affixed
to the cellophane wrapper on the bottom of each individual package
of cigarettes.
(k) Disposition of cigarettes seized by TABC agents.
(1) TABC agents shall seize all cigarettes for which
the holder refuses to pay the tax imposed by Tax Code, §154.021
(Imposition and Rate of Tax).
(2) Cigarettes seized shall be released to agents of
the comptroller for ultimate disposition.
(l) Importation of cigarettes for personal use.
(1) Only a person 21 years of age or older, a person
who is at least 18 and in the United States military or State military
forces, or a person who was born on or before August 31, 2001, may
import and personally transport cigarettes into this state.
(2) A person who imports and personally transports
200 or fewer cigarettes into this state from another state or an Indian
reservation under the jurisdiction of the U.S. government, for personal
use and not for sale, is not required to pay the tax imposed by Tax
Code, §154.021.
(3) TABC employees shall collect the tax imposed by
Tax Code, §154.021, at ports of entry from each person who imports
and personally transports more than 200 cigarettes into this state
from another country.
(4) TABC employees shall seize at ports of entry all
cigarettes in the possession of a person younger than 21 years of
age, unless the person is at least 18 and in the United States military
or State military forces, or was born on or before August 31, 2001.
|
| Source Note: The provisions of this §3.101 adopted to be effective June 5, 2003, 28 TexReg 4308; amended to be effective February 18, 2007, 32 TexReg 536; amended to be effective August 25, 2009, 34 TexReg 5749; amended to be effective March 20, 2018, 43 TexReg 1639; amended to be effective April 20, 2020, 45 TexReg 2565; amended to be effective October 23, 2022, 47 TexReg 6887 |
