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2003 SESSION

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HB 2313 Cigarette manufacturing tax.

Introduced by: Kenneth R. Plum | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Cigarette manufacturing tax. Imposes a state tax on cigarette manufacturers in the amount of 25 hundredths of a cent per cigarette manufactured or produced in Virginia on or after January 1, 2004 (the tax is 5 cents per pack of cigarettes, based on 20 cigarettes in a pack). The moneys collected from such tax, including penalties and interest, shall be credited to a special fund titled "Medical Assistance Services Fund." Beginning with the 2004 calendar year, moneys in the Fund shall be distributed solely for the provision of medical assistance services pursuant to Virginia's Medicaid Program authorized under Title XIX of the Social Security Act. The Department of Medical Assistance Services shall administer the moneys in the Fund.


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