Section 154.601 - Nature of Tax(a) The tax imposed by this chapter is not an occupation tax.(b) If a court of competent jurisdiction declares the tax imposed by this chapter to be an occupation tax: (1) the legislature intends that the holding not affect the validity of the remaining provisions of this chapter; and(2) the net revenue is allocated to the general revenue fund, except that one-fourth of the net revenue shall be transferred from the general revenue fund to the available school fund.(c) A tax imposed by this chapter is in lieu of any other occupation or excise tax imposed by the state or a political subdivision of the state on cigarettes. Amended by Acts 1981, 67th Leg., p. 2777, ch. 752, Sec. 9(d), eff. Jan. 1, 1982 Acts 1981, 67th Leg., p. 1663, ch. 389, Sec. 1, eff. Jan. 1, 1982.