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GA Adjustment
Department of Taxation (161)
Request Title Implementation of Heated Tobacco Tax Legislation
Biennium 2024-2026
Budget Round Initial Bill
Half Sheet Number 258 #5c
Description

This amendment provides funding for the Department of Taxation to implement House Bill 1099 from the 2024 Session, which redefines 'cigarette' for state cigarette tax purposes to include any product containing nicotine that is intended to be burned or heated under ordinary conditions of use and subjects such cigarettes intended to be heated to an excise tax of 2.25 cents per cigarette on and after July 1, 2021.

Funding Details
By Program Program Code Program Title FY 2024 FY 2025
  732 Revenue Administration Services $403,000 $297,000
By Fund Fund Code Fund Title FY 2024 FY 2025
  01000 General Fund $403,000 $297,000
Authorized Position Details
By Program Program Code Program Title FY 2024 FY 2025


p3_opview - Official Enacted Budget View Operating Bullet Details - 06-07-2025 18:58:45