HB1071. Excise tax; certain tobacco products; change certain provisions

Georgia General Assembly. 2011-2012 Regular Session. House of Representatives.

Introduced:
Feb 16, 2012
Last Action:
Jan 01, 2013
Effective Date
Official Source

State legislative information provided by LegiNation, Inc. and LegiScan, Inc. Some information also from Open States.

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History

Feb 16, 2012: House Hopper

Feb 17, 2012: House First Readers

Feb 21, 2012: House Second Readers

Feb 28, 2012: House Committee Favorably Reported

Mar 07, 2012: House Third Readers

Mar 07, 2012: House Passed/Adopted

Mar 07, 2012: Senate Read and Referred

Mar 20, 2012: Senate Committee Favorably Reported

Mar 21, 2012: Senate Read Second Time

Mar 27, 2012: Senate Engrossed

Mar 27, 2012: Senate Third Read

Mar 27, 2012: Senate Passed/Adopted

Mar 29, 2012: House Agree Senate Amend or Sub

Apr 09, 2012: House Sent to Governor

May 01, 2012: House Date Signed by Governor

May 01, 2012: Act 698

Jan 01, 2013: Effective Date

Summary

AN ACT To amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on tobacco products, so as to change certain provisions relating to the excise tax on certain tobacco products; to provide for a definition; to establish the rate of tax on certain tobacco products; to establish the retail selling price before the addition of certain taxes; to provide for annual renewal of tobacco dealer license; to provide for exemptions from certain taxes; to authorize the collection and payment on the first taxable transaction; to change certain provisions regarding civil and criminal penalties; to amend Code Section 50-13-2 of the Official Code of Georgia Annotated, relating to definitions relative to administrative procedure, so as to revise a definition to include hearings related to tobacco within its meaning; to provide for related matters; to provide for an effective date; to repeal conflicting laws; and for other purposes.