A bill to assist States in collecting sales and use taxes on cigarettes by controlling all types of illegal transportation of cigarettes.

Summary

Provides that any person who sells or transfers for profit cigarettes in quantities exceeding 4,000 cigarettes whereby such cigarettes are delivered for transportation into a State taxing the sale or use of cigarettes, for the account or use of any person other than a distributor licensed by or located in such State shall file with the tobacco tax administrator of the State into which the cigarettes are transported a statement containing the identity of the person to whom the cigarettes are transferred. Provides that any person who transports cigarettes in a quantity exceeding 4,000 into or through a State taxing the sale or use of cigarettes shall have in his possession, and shall, upon request, show to any Federal, State, or local official, invoices, bills of sale, or delivery tickets showing the name and complete address of the person or persons who will assume liability for the payment of applicable taxes in such State. Prohibits the transportation by any person of more than 4,000 cigarettes into any State in violation of State law imposing a tax on the sale or use of cigarettes.

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Documents

1 official file

• Introduced in House

  summary · EN · 3 June 1976

  Open at official source

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