PRINTER'S NO. 2354
No. 1558 Session of 2008
INTRODUCED BY RAFFERTY, SEPTEMBER 15, 2008
REFERRED TO FINANCE, SEPTEMBER 15, 2008
AN ACT
1 Amending the act of December 30, 2003 (P.L.441, No.64), entitled
2 "An act requiring certifications by tobacco product
3 manufacturers; providing for a directory of cigarettes
4 approved for stamping and sale; conferring powers and
5 imposing duties on the Attorney General and the Department of
6 Revenue; and imposing penalties," further providing for
7 definitions.
8 The General Assembly of the Commonwealth of Pennsylvania
9 hereby enacts as follows:
10 Section 1. The definition of "units sold" in section 102 of
11 the act of December 30, 2003 (P.L.441, No.64), known as the
12 Tobacco Product Manufacturer Directory Act, is amended to read:
13 Section 102. Definitions.
14 The following words and phrases when used in this act shall
15 have the meanings given to them in this section unless the
16 context clearly indicates otherwise:
17 * * *
18 "Units sold." The number of individual cigarettes sold in
19 this Commonwealth by the applicable tobacco product manufacturer
20 during the year in question, as measured by taxes collected by
1 the Commonwealth on packs[, or "roll-your-own" tobacco
2 containers,] bearing the tax stamp of the Commonwealth required
3 under section 1215 of the act of March 4, 1971 (P.L.6, No.2),
4 known as the Tax Reform Code of 1971[.], and by the number of
5 ounces of "roll-your-own" tobacco sold by the applicable tobacco
6 product manufacturer in this Commonwealth. The Department of
7 Revenue shall promulgate such regulations as are necessary to
8 ascertain the amount of State tax paid on the cigarettes of a
9 tobacco product manufacturer for each year. The Attorney General
10 shall promulgate such regulations as are necessary to ascertain
11 the number of ounces of "roll-your-own" tobacco sold by a
12 tobacco product manufacturer for each year. For purposes of this
13 definition, 0.09 ounces of "roll-your-own" tobacco is equivalent
14 to one individual cigarette.
15 Section 2. This act shall take effect in 60 days.
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