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

Summary

Imposes upon a person selling or transferring for profit cigarettes in quantities exceeding 4,000 a duty to file with the tobacco tax administrator of the State into which the cigarettes are transported a memorandum or copy of the invoice covering each sale if the person to whom the cigarettes are delivered is not a distributor licensed or located in such State. Requires that, if cigarettes in such a sale are delivered for transportation to a vehicle registered in a State other than one in which the purchaser resides or does business, a filing also be made in the State in which the vehicle is registered. Requires a person transporting more than 4,000 cigarettes to possess documents showing the name and address of the person or persons assuming liability for applicable taxes. Makes it a Federal offense to transport more than 4,000 cigarettes into a State in violation of State tax law.

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Documents

1 official file

• Introduced in House

  summary · EN · 10 January 1977

  Open at official source

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