Texas § TX.154.021 - IMPOSITION AND RATE OF TAX
Full text of Texas The Texas Constitution § TX.154.021 — IMPOSITION AND RATE OF TAX, with citation guidance and answers to common questions.
§ TX.154.021. IMPOSITION AND RATE OF TAX
IMPOSITION AND RATE OF TAX. (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. Acts 1981, 67th Leg., p. 1640, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 2, Sec. 1, eff. Aug. 1, 1984, Sec. 2, eff. Sept. 1, 1985; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 4, Sec. 1; Acts 1990, 71st Leg., 6th C.S., ch. 5, Sec. 2.01, eff. July 1, 1990. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 7 (H.B. 5 ), Sec. 1, eff. January 1, 2007.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.154.021
What does The Texas Constitution § TX.154.021 cover?
Section TX.154.021 ("IMPOSITION AND RATE OF TAX") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.154.021?
A common citation format is "The Texas Constitution § TX.154.021" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.154.021 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.