92nd General Assembly
Summary of SB0856
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Short description: 
CIGARETTE TAX-VARIOUS                                                      

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

           Location: Senate

 Amendments to Bill: AMENDMENTS ADOPTED: HOUSE -   0     SENATE -   1


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