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2011 SESSION
HB 2038 Cigarette tax; Tax Commissioner shall convene a working group to review current policies, report.
Introduced by: Christopher K. Peace | all patrons ... notes | add to my profiles | history
SUMMARY AS PASSED HOUSE:
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.
SUMMARY AS INTRODUCED:
Local cigarette tax enforcement. Requires local governing bodies to adopt ordinances that adhere to guidelines and rules established by the Department of Taxation related to cigarette tax enforcement. The guidelines and rules include uniform penalties for the violation of stamping requirements and a uniform system of appeals of any adverse action for anyone selling, storing, or possessing cigarettes or transporting cigarettes within or into a taxing jurisdiction for sale or use.