PRINTER'S NO. 4452
No. 2878 Session of 2004
INTRODUCED BY CAWLEY, TIGUE, KOTIK, LAUGHLIN AND DIVEN,
OCTOBER 4, 2004
REFERRED TO COMMITTEE ON FINANCE, OCTOBER 4, 2004
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," imposing an additional tax upon cigarettes; and
11 creating the Flood Protection and Mitigation Tax Fund.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. The act of March 4, 1971 (P.L.6, No.2), known as
15 the Tax Reform Code of 1971, is amended by adding a section to
16 read:
17 Section 1206.2. Flood Protection and Mitigation Tax.--(a)
18 In addition to the tax imposed by section 1206, there is hereby
19 imposed and assessed upon the sale or possession of cigarettes
20 within this Commonwealth an excise tax at the rate of five cents
21 per pack.
22 (b) The amounts collected under subsection (a) shall be
1 placed into a restricted account within the State Treasury which
2 is hereby created and entitled the Flood Protection and
3 Mitigation Tax Fund which shall be allocated for expenses
4 incurred from the flood of September 2004 and the resulting
5 flood emergency.
6 (c) This section shall expire five years from the effective
7 date of this act.
8 Section 2. This act shall take effect immediately.
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