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
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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 - 01-24-2026 19:05:09

