SB0069 (CH0174)

2013 Regular Session



Tobacco Products - Tobacco Tax - Exemptions and Penalties

Sponsored by:

Chair, Budget and Taxation Committee


Approved by the Governor - Chapter 174

Synopsis:Increasing the exemptions from the tobacco tax for cigarettes and other tobacco products brought into the State by specified consumers; establishing mandatory fines for first and subsequent violations; and altering the penalties for first and subsequent violations for a person who willfully ships, imports, sells into or within, or transports within the State cigarettes or other tobacco products on which the tobacco tax has not been paid.
Analysis:Fiscal and Policy Note (Revised)
All Sponsors:Chair, Budget and Taxation Committee (By Request - Departmental - Comptroller)
Additional Facts:Bill File Type: Pre-Filed
Effective Date(s): October 1, 2013
By Request of the Governor
Budget and Taxation  Listen to Committee HearingWays and Means  View Committee Hearing
Economic Matters
Broad Subject(s):Taxes - Miscellaneous
Narrow Subject(s):Cigarettes -see also- Smoking
Commerce and Business -see also- Dealers; Elec. Comm.; etc.
Crimes and Punishments -see also- Penalties and Sentnc; etc.
Fines -see also- Penalties and Sentences
Interstate Affairs
Penalties and Sentences -see also- Death Penalty
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Transportation -see also- Aircraft; Airports; Boats; etc
Statutes:Article - Tax - General
(12-104, 13-1015)

How a Bill Becomes Law

Legislative Lingo

Explanation of Floor Motions and Actions

October 24, 2017 1:07 P.M.