2014 -- H 7351 | |
======== | |
LC003049 | |
======== | |
STATE OF RHODE ISLAND | |
IN GENERAL ASSEMBLY | |
JANUARY SESSION, A.D. 2014 | |
____________ | |
A N A C T | |
RELATING TO TAXATION - CIGARETTE TAX | |
| |
Introduced By: Representatives Phillips, Edwards, Casey, Newberry, and Shekarchi | |
Date Introduced: February 06, 2014 | |
Referred To: House Finance | |
It is enacted by the General Assembly as follows: | |
1 | SECTION 1. Section 44-20-12 of the General Laws in Chapter 44-20 entitled "Cigarette |
2 | Tax" is hereby amended to read as follows: |
3 | 44-20-12. Tax imposed on cigarettes sold. -- A tax is imposed on all cigarettes sold or |
4 | held for sale in the state. The payment of the tax to be evidenced by stamps, which may be |
5 | affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on |
6 | which the proper amount of tax provided for in this chapter has been paid, payment being |
7 | evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of |
8 | one hundred seventy-three (173) one hundred twenty-three (123) mills for each cigarette. |
9 | SECTION 2. This act shall take effect upon passage. |
======== | |
LC003049 | |
======== | |
| |
EXPLANATION | |
BY THE LEGISLATIVE COUNCIL | |
OF | |
A N A C T | |
RELATING TO TAXATION - CIGARETTE TAX | |
*** | |
1 | This act would reduce the cigarette tax by one dollar ($1.00) per pack. |
2 | This act would take effect upon passage. |
======== | |
LC003049 | |
======== | |
| LC003049 - Page 2 of 2 |