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2011 SESSION
SB 1085 Cigarette tax; Tax Commissioner shall convene a working group to review current policies, report.
Introduced by: Emmett W. Hanger, Jr. | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED SENATE:
Local cigarette tax enforcement. Calls for the Tax Commissioner to convene a working group of interested parties to review policies with regard to how the local cigarette tax is enforced and administered. The working group will issue a report with recommendations to the Chairmen of the Senate and House Finance Committees by December 1, 2011.
SUMMARY AS INTRODUCED:
Local cigarette tax enforcement. Provides that local cigarette tax enforcement would be conducted under guidelines and rules established by the Department of Taxation. The guidelines and rules developed by the Department would include uniform penalties for violations of cigarette stamping requirements and a uniform system of appeals for the review of actions taken by localities in enforcing cigarette tax ordinances.