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Legislation


2007 Special Session 1

HOUSE BILL 20

File Code: Taxes - Miscellaneous Crossfiled with: SENATE BILL 23
Sponsored By:
Delegate Tarrant
Entitled:
Little Cigars - Taxation and Packaging

Synopsis:

Altering the application of the tobacco tax to little cigars weighing not more than 3 pounds per thousand; providing a specified rate of tax for little cigars; requiring a manufacturer that distributes free sample little cigars in the State to complete and file a tobacco tax return and pay the tax on the little cigars; requiring that little cigars be sold in packages of no fewer than five; defining "little cigar"; etc.

History by Legislative and Calendar Date

House Action
10/29
First Reading Ways and Means
10/30
Hearing 11/3 at 10:00 a.m.
Senate Action
No Action

Bill indexed under the following Subjects:

Commerce and Business -see also- Dealers; Traders; etc
Comptroller
Revenue and Taxes -see also- Dev Fees &Taxes; specific tax
Rules and Regulations
Tobacco

Bill affects the following Statutes:

Commercial Law
( 11-5B-03 , 11-5B-02 , 11-5B-01 )
Tax - General
( 12-101 , 12-101 , 12-105 , 12-201 , 12-302 )

Documents:

Bill Text (Displayed in PDF Format): First Reading, Third Reading, Enrolled
Fiscal and Policy Note (Displayed in PDF Format): Available
Amendments: None offered
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