Tex. Tax Code § 154.021
This is the official text of Tex. Tax Code § 154.021, part of Texas’s Tax Code — governs state and local taxation.
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§ 154.021. IMPOSITION AND RATE OF TAX.
Official statutory text
(a) A tax is imposed on a person who uses or disposes of cigarettes in this state.
(b) The tax rates are:
(1) $70.50 per thousand on cigarettes weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10 per thousand on cigarettes weighing more than three pounds per thousand.
(b) The tax rates are:
(1) $70.50 per thousand on cigarettes weighing three pounds or less per thousand; and
(2) the rate provided by Subdivision (1) plus $2.10 per thousand on cigarettes weighing more than three pounds per thousand.
Status: in_force · Read it on the official government site
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