summary
Introduced
02/06/2026
02/06/2026
In Committee
02/06/2026
02/06/2026
Crossed Over
Passed
Dead
Introduced Session
104th General Assembly
Bill Summary
Amends the Cigarette Machine Operators' Occupation Tax Act, the Cigarette Tax Act, the Cigarette Use Tax Act, and the Tobacco Products Tax Act of 1995. Makes changes concerning applications for various licenses under those Acts. Provides that, beginning on July 1, 2027, applicants are no longer required to file a bond with their application. Makes changes concerning persons who are prohibited from receiving those licenses. Makes changes concerning hearings regarding contraband cigarettes and the destruction of contraband cigarettes.
AI Summary
This bill makes several changes to laws concerning cigarette and tobacco product taxes, primarily focusing on licensing and administrative processes. Key provisions include removing the requirement for applicants to file a bond with their license applications starting July 1, 2027, and streamlining application processes by emphasizing electronic submissions. The bill also clarifies eligibility criteria for licenses, particularly regarding past felony convictions, and updates procedures for hearings and the destruction of contraband cigarettes. Additionally, it introduces new requirements for applicants to comply with the Tobacco Products Manufacturers' Escrow Enforcement Act of 2003 and expands the grounds for license ineligibility to include those with delinquent reports under that Act.
Sponsors (1)
Last Action
Referred to Assignments (on 02/06/2026)
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