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2002 SESSION

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SB 574 Cigarettes; affixing of stamps.

Introduced by: Frank M. Ruff | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Cigarette tax; Master Settlement Agreement enforcement. Provides that a cigarette dealer shall not affix tax stamps to a package of cigarettes if the manufacturer has not complied with the provisions of 3.1-336.1 or 3.1-336.2, as they relate to implementation of the Master Settlement Agreement. A dealer who affixes stamps to a package of cigarettes in reliance on a certification by the manufacturer that it has placed moneys in an escrow fund as required by 3.1-336.2, which certification is subsequently found by the Attorney General to be false, has lawfully affixed such stamps and shall not be subject to any penalty. The bill also provides that no person may sell or distribute in the Commonwealth, acquire, hold, own, possess, or transport for sale or distribution in the Commonwealth, or import, or cause to be imported, into the Commonwealth for sale or distribution in the Commonwealth, any cigarettes for which the manufacturer has not complied with the provisions of 3.1-336.1 or 3.1-336.2. The bill contains an emergency clause.


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