Chapter 335
2009 -- S 0408 AS AMENDED
Enacted 11/13/09
A N A C T
RELATING TO TAXATION - CIGARETTE TAX
Introduced
By: Senators Pichardo, Sosnowski,
Gallo,
Date Introduced: February 12, 2009
It is enacted by the General
Assembly as follows:
SECTION 1. Section 44-20-4.1 of the General Laws in Chapter
44-20 entitled "Cigarette
Tax" is hereby amended
to read as follows:
44-20-4.1.
License availability. -- (a) No license
under this chapter may be granted,
maintained or renewed if the applicant, or any combination of
persons owning directly or
indirectly, in the aggregate, more than ten percent (10%) of the
ownership interests in the
applicant:
(a)(1)
Owes five hundred dollars ($500) or more in delinquent cigarette taxes;
(b)(2) Had a license under this chapter revoked by the
administrator within the past two
(2) years;
(c)(3)
Has been convicted of a crime relating to cigarettes stolen or counterfeit
cigarettes;
(d)(4) Is
a cigarette manufacturer or importer that is neither: (i)
a participating
manufacturer as defined in subsection II (jj)
of the "Master Settlement Agreement" as defined in
section 23-71-2; nor (ii) in full compliance with chapter
20.2 of this title and section 23-71-3;
(e)(5)
Has imported, or caused to be imported, into the United States any cigarette in
violation of 19 U.S.C. section 1681a; or
(f)(6)
Has imported, or caused to be imported into the
sale or distribution in the United States any cigarette
that does not fully comply with the Federal
Cigarette Labeling and Advertising Act (15 U.S.C. section 1331, et. seq).
(b)(1) No person
shall apply for a new license or permit (as defined in section 44-19-1) or
renewal of a license or permit, and no license or permit
shall be issued or renewed for any person,
unless all outstanding fines, fees or other charges relating
to any license or permit held by that
person have been paid.
(2) No license or
permit shall be issued relating to a business at any specific location until
all prior licenses or permits relating to that location
have been officially terminated and all fines,
fees or charges relating to the prior licenses have been
paid or otherwise resolved or the
administrator has found that the person applying for the new
license or permit is not acting as an
agent for the prior licensee or permit holder who is
subject to any such related fines, fees or
changes that are still due. Evidence of such agency status
includes, but is not limited to a direct
familial relationship and/or an employment contractual or
other formal financial or business
relationship with the prior licensee or permit holder.
(3) No person shall
apply for a new license or permit pertaining to a specific location in
order to evade payment of any fines, fees or other charges
relating to a prior license or permit for
that location.
(4) No new license or
permit shall be issued for a business at a specific location for which
a license or permit already has been issued unless
there is a bona fide, good faith change in
ownership of the business at that location.
(5) No license or
permit shall be issued, renewed or maintained for any person, including
the owners of the business being licensed or having
applied and received a permit, that has been
convicted of violating any criminal law relating to tobacco
products, the payment of taxes or
fraud or has been ordered to pay civil fines of more than
twenty-five thousand dollars ($25,000)
dollars for violations of any civil law relating to tobacco
products, the payment of taxes or fraud.
SECTION 2. This act shall take effect upon passage.
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LC01740
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