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2022 SESSION
SB 25 Cigarette tax, local; identifying unsold inventory, localities that increase taxes.
Introduced by: Frank M. Ruff, Jr. | all patrons ... notes | add to my profiles
SUMMARY AS PASSED: (all summaries)
Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to HB 1076.
FULL TEXT
- 12/22/21 Senate: Prefiled and ordered printed; offered 01/12/22 22101773D pdf | impact statement
- 02/23/22 House: Committee substitute printed 22106925D-H1 pdf
- 03/07/22 Senate: Bill text as passed Senate and House (SB25ER) pdf | impact statement
- 04/08/22 Governor: Acts of Assembly Chapter text (CHAP0223) pdf
HISTORY
- 12/22/21 Senate: Prefiled and ordered printed; offered 01/12/22 22101773D
- 12/22/21 Senate: Referred to Committee on Finance and Appropriations
- 01/19/22 Senate: Reported from Finance and Appropriations (16-Y 0-N)
- 01/20/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/20/22 Senate: Constitutional reading dispensed (40-Y 0-N)
- 01/21/22 Senate: Read second time and engrossed
- 01/24/22 Senate: Read third time and passed Senate (40-Y 0-N)
- 02/22/22 House: Placed on Calendar
- 02/22/22 House: Read first time
- 02/22/22 House: Referred to Committee on Finance
- 02/23/22 House: Reported from Finance with substitute (21-Y 0-N)
- 02/23/22 House: Committee substitute printed 22106925D-H1
- 02/25/22 House: Read second time
- 02/28/22 House: Read third time
- 02/28/22 House: Committee substitute agreed to 22106925D-H1
- 02/28/22 House: Engrossed by House - committee substitute SB25H1
- 02/28/22 House: Passed House with substitute BLOCK VOTE (99-Y 0-N)
- 02/28/22 House: VOTE: Block Vote Passage (99-Y 0-N)
- 03/02/22 Senate: House substitute agreed to by Senate (36-Y 3-N)
- 03/02/22 Senate: Title replaced 22106925D-H1
- 03/07/22 Senate: Enrolled
- 03/07/22 Senate: Bill text as passed Senate and House (SB25ER)
- 03/08/22 Senate: Signed by President
- 03/08/22 House: Signed by Speaker
- 03/22/22 Senate: Enrolled Bill Communicated to Governor on March 22, 2022
- 03/22/22 Governor: Governor's Action Deadline 11:59 p.m., April 11, 2022
- 04/08/22 Governor: Approved by Governor-Chapter 223 (effective 7/1/22)
- 04/08/22 Governor: Acts of Assembly Chapter text (CHAP0223)