PRINTER'S NO. 2355
No. 1559 Session of 2008
INTRODUCED BY RAFFERTY, SEPTEMBER 15, 2008
REFERRED TO FINANCE, SEPTEMBER 15, 2008
AN ACT
1 Amending the act of June 22, 2000 (P.L.394, No.54), entitled "An
2 act requiring certain tobacco product manufacturers to place
3 certain moneys into an escrow fund; conferring powers and
4 duties upon the Attorney General and the Department of
5 Revenue; and imposing penalties," further providing for
6 definitions.
7 The General Assembly of the Commonwealth of Pennsylvania
8 hereby enacts as follows:
9 Section 1. The definition of "units sold" in section 3 of
10 the act of June 22, 2000 (P.L.394, No.54), known as the Tobacco
11 Settlement Agreement Act, is amended to read:
12 Section 3. Definitions.
13 The following words and phrases when used in this act shall
14 have the meanings given to them in this section:
15 * * *
16 "Units sold." The number of individual cigarettes sold in
17 this Commonwealth by the applicable tobacco product manufacturer
18 during the year in question, as measured by taxes collected by
19 the Commonwealth on packs[, or "roll-your-own" tobacco
1 containers,] bearing the tax stamp of the Commonwealth required
2 under section 1215 of the act of March 4, 1971 (P.L.6, No.2),
3 known as the Tax Reform Code of 1971, and by the number of
4 ounces of "roll-your-own" tobacco sold by the applicable tobacco
5 product manufacturer in this Commonwealth. The Department of
6 Revenue shall promulgate such regulations as are necessary to
7 ascertain the amount of State tax paid on the cigarettes of
8 [such] a tobacco product manufacturer for each year. The
9 Attorney General shall promulgate such regulations as are
10 necessary to ascertain the number of ounces of "roll-your-own"
11 tobacco sold by a tobacco product manufacturer for each year.
12 For purposes of this definition, 0.09 ounces of "roll-your-own"
13 tobacco is equivalent to one individual cigarette.
14 Section 2. This act shall take effect in 60 days.
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