Guidance Document Information
| Title |
Study on Local Cigarette Tax Enforcement Policies |
| Document ID |
Local |
| Summary |
The Department formed a working group to review the current policies on i) appeals of penalties related to the cigarette tax assessed on wholesalers and retailers; ii) the desirability of having a single stamp for state and local taxes; iii) methods of determining the validity of partially visible cigarette tax stamps; and iv) other related issues. The working group was asked to submit its report and recommendations to the chairmen of the Senate and House Committees on Finance by December 1, 2011. |
| Effective Date |
11/22/2011 |
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Posted On 12/14/2017
Document on Town Hall
|
| Explanation or Citations |
Pursuant to House Bill 2038 and Senate Bill 1085 (2011 Acts of Assembly, Chapters 366 and 293) |
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