South Carolina General Assembly
122nd Session, 2017-2018

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H. 3777

STATUS INFORMATION

General Bill
Sponsors: Rep. White
Document Path: l:\council\bills\dka\3068sa17.docx
Companion/Similar bill(s): 381

Introduced in the House on February 16, 2017
Currently residing in the House Committee on Ways and Means

Summary: Cigarette stamp tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   2/16/2017  House   Introduced and read first time (House Journal-page 13)
   2/16/2017  House   Referred to Committee on Ways and Means 
                        (House Journal-page 13)

View the latest legislative information at the website

VERSIONS OF THIS BILL

2/16/2017

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

A BILL

TO AMEND SECTION 12-21-2870, CODE OF LAWS OF SOUTH CAROLINA, 1976, RELATING TO CIGARETTES FOUND NOT HAVING AFFIXED TO THE PACKAGE CERTAIN STAMPS, SO AS TO PROVIDE THAT CIGARETTES FOUND AT ANY POINT NOT HAVING AFFIXED TO THE PACKAGE CERTAIN STAMPS ARE CONSIDERED CONTRABAND.

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    Section 12-21-2870 of the 1976 Code is amended to read:

"Section 12-21-2870.    Cigarettes found at any point within the State which have been within the State for a period of twenty-four hours or longer in possession of any retailer or for a period of seventy-two hours or longer in possession of any wholesaler or jobber, not having affixed to the package the stamps as required, or on which the tax has not been paid, or of any person importing, receiving, or acquiring cigarettes for use or consumption within the State, not having affixed to the package the stamp as required or on which the tax has not been paid are declared to be contraband goods and may be seized by the department, its employees or any peace officer of the State without a warrant and the goods must be delivered to the department. Except as otherwise provided in this chapter, cigarettes found at any point within the State, not having affixed to the package the stamps required pursuant to this chapter, are contraband goods if the goods are in the possession of a person:

(1)    offering the cigarettes for sale or distribution and that person was not the first to receive the untaxed cigarettes in this State;

(2)    importing, receiving, or acquiring cigarettes for use or consumption within the State; or

(3)    offering the cigarettes for sale at retail within this State.

Cigarettes declared to be contraband goods under this section may be seized by the department, its employees, or any law enforcement of the State without a warrant. The seized cigarettes must be delivered to the department."

SECTION    2.    This act takes effect upon approval by the Governor.

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This web page was last updated on February 22, 2017 at 4:00 PM