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2005 SESSION

• | print version

SB 1204 Excise tax; imposition on cigarette manufacturers.

Introduced by: William C. Mims | all patrons    ...    notes | add to my profiles

SUMMARY AS INTRODUCED:

Cigarette excise tax.  Imposes an excise tax on cigarette manufacturers at a rate of $0.02 for each of the manufacturer's cigarettes sold in the Commonwealth. A cigarette manufacturer may claim as credit against any excise tax due (i) the Commonwealth's share of the manufacturer's contributions under the Master Settlement Agreement or (ii) for nonparticipating manufacturers, the net escrow deposits made each year for the manufacturer's cigarettes sold in the Commonwealth. The tax shall be effective beginning with the 2005 calendar year.

FULL TEXT

• 01/12/05  Senate: Prefiled & ordered printed; offered 01/12/05 054322812  pdf | impact statement
• 01/24/05  Senate: Introduced bill reprinted 054322812  pdf | impact statement

HISTORY

• 01/12/05  Senate: Prefiled & ordered printed; offered 01/12/05 054322812
• 01/12/05  Senate: Referred to Committee on Finance
• 01/24/05  Senate: Introduced bill reprinted 054322812
• 02/08/05  Senate: Left in Finance