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United States · Bill · HR

H.R. 5763 (97th)

A bill to amend the Internal Revenue Code of 1954 to modernize the base on which the tax on large cigars is imposed.

referredUnited States· United States Congress· EN

Introduced

9 March 1982

Last action

—

Status

Referred to House Committee on Ways and Means.

Sponsors

—

Subjects

Discovery layer

Source updated

7 February 2024

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Summary

Amends the Internal Revenue Code to revise the formula for determination of the wholesale price of cigars on which the excise tax is based. Defines "wholesale price" as the price at which cigars are sold by manufacturers or importers (present law defines "wholesale price" as the suggested delivered price at which the cigars are to be sold to retailers).

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Documents

1 official file

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