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2013 -- H 5362 | |
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LC00769 | |
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STATE OF RHODE ISLAND | |
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IN GENERAL ASSEMBLY | |
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JANUARY SESSION, A.D. 2013 | |
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A N A C T | |
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RELATING TO TAXATION - CIGARETTE TAX | |
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Introduced By: Representatives Phillips, Edwards, Casey, Tomasso, and Newberry | |
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Date Introduced: February 12, 2013 | |
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Referred To: House Finance | |
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It is enacted by the General Assembly as follows: | |
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SECTION 1. Section 44-20-12 of the General Laws in Chapter 44-20 entitled "Cigarette |
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Tax" is hereby amended to read as follows: |
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44-20-12. Tax imposed on cigarettes sold. -- A tax is imposed on all cigarettes sold or |
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held for sale in the state. The payment of the tax to be evidenced by stamps, which may be |
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affixed only by licensed distributors to the packages containing such cigarettes. Any cigarettes on |
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which the proper amount of tax provided for in this chapter has been paid, payment being |
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evidenced by the stamp, is not subject to a further tax under this chapter. The tax is at the rate of |
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SECTION 2. This act shall take effect upon passage. |
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EXPLANATION | |
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BY THE LEGISLATIVE COUNCIL | |
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OF | |
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A N A C T | |
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RELATING TO TAXATION - CIGARETTE TAX | |
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This act would reduce the cigarette tax by one dollar ($1.00) per pack. |
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This act would take effect upon passage. |
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