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By Ms. Kaprielian of Watertown, petition (accompanied by bill, House, No. 2980) of Rachel Kaprielian and others relative to the cigarette and tobacco excise tax law. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
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By Ms. Kaprielian of Watertown, petition (accompanied by bill, House, No. 2980) of Rachel Kaprielian and others relative to the cigarette and tobacco excise tax law. Revenue. |
The Commonwealth of Massachusetts
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PETITION OF:
Tom Sannicandro
Denis E. Guyer
Kevin G. Honan
Barbara A. L'Italien
Paul J. Donato
John W. Scibak
Frank I. Smizik
Denise Provost
Ruth B. Balser
Carl M. Sciortino, Jr.
William N. Brownsberger
Peter V. Kocot
Matthew C. Patrick
David Paul Linsky
Stephen Kulik
Steven M. Walsh
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In the Year Two Thousand and Seven.
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An Act improving public health and funding health care reform. |
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
SECTION 1. The second sentence of section 2OOO of chapter 29 of the General Laws, as most recently amended by section 7 of chapter 324 of the acts of 2006, is hereby further amended by inserting after clause (d) the following clause:- , and (e) revenue from the tobacco excise taxes imposed by section 7D of chapter 64C.
SECTION 2. Chapter 64C of the General Laws is hereby amended by inserting after section 7C the following section:–
Section 7D. (a) In addition to the excise imposed by section 6, every licensee who is required to file a return under section 16 of chapter 62C shall, at the time of filing such a return, pay to the commissioner an excise equal to 50 mills for each cigarette so sold during the calendar month covered by the return; provided, however, that cigarettes with respect to which the excise under this section has once been imposed and has not been refunded, if paid, shall not be subject upon a subsequent sale to the excise imposed by this section. In addition to the excise imposed by section 6, each unclassified acquirer shall, at the time of filing a return required by said section 16 of chapter 62C, pay to the commissioner an excise equal to 50 mills for each cigarette so imported or acquired and held for sale or consumption, and cigarettes with respect to which such excise has been imposed and has not been refunded, if paid, shall not be subject, when subsequently sold, to any further excise under this section.
Notwithstanding the provisions of this section, the excise imposed by this section shall equal 10 percent of the price paid by such licensee or unclassified acquirer to purchase smokeless tobacco so sold, imported, or acquired.
Notwithstanding the provisions of this section, the excise imposed by this section shall equal 15 per cent of the price paid by such licensee or unclassified acquirer to purchase cigars and smoking tobacco so sold, imported or acquired.
(b) Except as the provisions of this section expressly provide to the contrary, all of the provisions of this chapter and of chapter 62C relative to the assessment, collection, payment, abatement, verification, and administration of taxes, including penalties, shall, so far as pertinent, be applicable to the excise imposed by this section.