2015 -- H 6086

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LC002466

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     STATE OF RHODE ISLAND

IN GENERAL ASSEMBLY

JANUARY SESSION, A.D. 2015

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A N   A C T

RELATING TO TAXATION - CIGARETTE TAX

     Introduced By: Representatives Morgan, Giarrusso, Reilly, and Price

     Date Introduced: April 16, 2015

     Referred To: House Finance

     It is enacted by the General Assembly as follows:

     SECTION 1. Section 44-20-15 of the General Laws in Chapter 44-20 entitled "Cigarette

Tax" is hereby amended to read as follows:

     44-20-15. Confiscation of contraband cigarettes and other property. -- (a) All

cigarettes which are held for sale or distribution within the borders of this state in violation of the

requirements of this chapter, are declared to be contraband goods and may be seized by the tax

administrator or his or her agents, or employees, or by any sheriff or his or her deputy or any

police officer when directed by the tax administrator to do so, without a warrant. All cigarettes

seized by the state under this chapter shall be destroyed.

      (b) All fixtures, equipment, and all other materials and personal property on the premises

of any distributor or dealer who, with the intent to defraud the state, fails to keep or make any

record, return, report, or inventory; keeps or makes any false or fraudulent record, return, report,

or inventory required by this chapter; refuses to pay any tax imposed by this chapter; or attempts

in any manner to evade or defeat the requirements of this chapter shall be forfeited to the state.

     SECTION 2. This act shall take effect upon passage.

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LC002466

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EXPLANATION

BY THE LEGISLATIVE COUNCIL

OF

A N   A C T

RELATING TO TAXATION - CIGARETTE TAX

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     This act would eliminate the requirement that all cigarettes seized by the state in violation

of state taxation laws be destroyed.

     This act would take effect upon passage.

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LC002466

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