Cigarette tax, local; identifying unsold inventory, localities that increase taxes.
Local cigarette tax; unsold inventory. Requires any locality that increases its cigarette tax rate to allow, for one calendar year after the increase, a person with unsold inventory to pay the tax increase on the unsold inventory by filing a return, rather than requiring the use of a stamp or meter impression. The bill imposes a duty on regional cigarette tax boards to effectuate the policy. This bill is identical to SB 25.
Bill Patron: McNamara
(House) Enrolled Bill communicated to Governor on March 11, 2022 March 11, 2022
(Senate) Signed by President February 28, 2022
(Governor) Acts of Assembly Chapter text (CHAP0224)