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2002 SESSION

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HB 1221 Cigarette tax; sale of cigarettes produced for export.

Introduced by: David B. Albo | all patrons    ...    notes | add to my profiles | history

SUMMARY AS PASSED:

Cigarette tax; sale of cigarettes produced for export. Requires the Tax Department to maintain for at least three years information identifying the wholesale or retail dealer who affixed the revenue stamps to the cigarettes.

SUMMARY AS PASSED HOUSE:

Cigarette tax; sale of cigarettes produced for export. Requires the Tax Department to maintain for at least three years information identifying the wholesale or retail dealer who affixed the revenue stamps to the cigarettes and makes such information available for public inspection. The bill also requires persons who affix stamps to cigarettes to file copies with the Department of customs certificates required by federal law for such cigarettes.

SUMMARY AS INTRODUCED:

Cigarette tax; sale of cigarettes produced for export. Requires the Tax Department to maintain for at least three years information identifying the wholesale or retail dealer who affixed the revenue stamps to the cigarettes and makes such information available for public inspection. The bill also requires persons who affix stamps to cigarettes to file copies with the Department of customs certificates required by federal law for such cigarettes.