SENATE BILL 120

Sponsored By:

Chair, Budget and Taxation Committee (By Request - Departmental - Comptroller)

Entitled:

Tobacco Products - Tobacco Tax - Exemptions and Penalties

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 establishing additional penalties of terms of imprisonment 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.

History by Legislative and Calendar Date

Senate Action

1/18

First Reading Budget and Taxation

2/1

Hearing 2/15 at 1:00 p.m.

2/8

Hearing cancelled

Hearing 2/15 at 1:15 p.m.

House Action

No Action

Sponsored by:

Budget and Taxation Committee, Chair

Departmental

Comptroller

Bill indexed under the following Subjects:

Cigarettes -see also- Smoking

Crimes and Punishments -see also- Penalties and Sentnc; etc.

Exemptions

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

Tobacco

Bill affects the following Statutes:

Tax - General

( 12-104 , 13-1015 )

Documents

Bill Text: First Reading, Third Reading, Enrolled

Fiscal and Policy Note: Available

Amendments: None offered