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2022 SESSION

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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)