Sec. 154.021.  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.