Synopsis of Bill as introduced:
Amends the Cigarette Tax Act and the Cigarette Use Tax Act.
Provides that the Department of Revenue may refuse to sell tax stamps
to any person who does not comply with either of the Acts. Allows for
payment of the tax by electronic funds transfer. Removes references
to the Department's coding of tax stamps. Adds "or alternative tax
indicia" to a requirement that the Department adopt the design and
procure the printing of the tax stamp. Authorizes the Department to
require that returns be accompanied by appropriate computer-generated
magnetic media supporting schedule data. Provides that a protest to a
notice of liability for the tax may be filed within 60 days of the
notice (now, 20). Provides for a penalty of $10 per package for the
possession of a package of cigarettes that is not tax stamped or that
is improperly tax stamped, up to and including 100 packages possessed
(now, no penalty for the first 100 packages possessed). Provides that
the possession with intent to sell up to 100 such packages is a Class
A misdemeanor for the first offense and a Class 4 felony for each
subsequent offense. Provides that when cigarettes are acquired for
use in this State by a person who did not pay the tax, within 30 days
(now, 3 days) the person shall file a return with the Department
declaring possession and paying the tax. Provides that the Department
may furnish the person with a suitable tax stamp if the Department
determines that the cigarettes still exist (now, shall issue a receipt
and furnish the stamp unconditionally). Effective January 1, 2002.
SENATE AMENDMENT NO. 1.
Provides that anyone possessing not less than 10 and not more
than 100 packages of cigarettes contained in original packages that
are not tax stamped as required by the Cigarette Tax Act and the
Cigarette Use Tax Act, or that are improperly tax stamped, is liable
for a penalty of $10 for each such package unless reasonable cause can
be established (underlying bill provides for penalty for possession of
100 or less such packages, with no lower limit; current statute does
not provide for penalty for possession of 100 or less such packages).
Makes a technical correction.
Last action on Bill: PUBLIC ACT.............................. 92-0322
Last action date: AUG-09-2001
Amendments to Bill: AMENDMENTS ADOPTED: HOUSE - 0 SENATE - 1
END OF INQUIRY
Full Text Bill Status