By Representative(s) TAKAI / AHU ISA / LEE / SCHATZ / THIELEN / LEONG / MORITA / CASE / YOSHINAGA / ARAKAKI / CHANG / KAHIKINA / SANTIAGO
Subjects: Keiki Caucus
Keywords: COUNTY GOVERNMENT, DEPARTMENT OF TAXATION, DEPARTMENT OF THE ATTORNEY GENERAL, LEGISLATIVE AUDITOR, LIQUOR, POLICE, REVENUE SHARING, SMOKING, TAX ASSESSMENT AND COLLECTION, TAXATION, TOBACCO TAX
Report Title: Cigarette Stamp Tax
Description: Provides that the excise tax on cigarettes shall be imposed and collected through the use of stamps purchased by wholesalers and dealers, and affixed to cigarette packages. Includes provisions for civil and criminal penalties, and for forfeitures of cigarettes, to be enforced by the police departments, liquor commissions, attorney general, and prosecuting attorneys. Mandates repeal of the law in 2005 upon a finding by the state auditor that the law has not reduced the loss of tax revenue due to the illegal sale of untaxed cigarettes.
1-22-99 H Introduced and passed First Reading
1-25-99 H Referred to the committees on 1. HLT 2. FIN ,
referral sheet 3
1-19-00 H Carried over to 2000 Regular Session.