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H. 3900
STATUS INFORMATION
Joint Resolution
Sponsors: Regulations and Administrative Procedures Committee
Document Path: l:\council\bills\dbs\31385cz17.docx
Introduced in the House on March 7, 2017
Introduced in the Senate on March 9, 2017
Currently residing in the Senate Committee on Finance
Summary: Cigarette Taxes (D. No. 4702)
HISTORY OF LEGISLATIVE ACTIONS
Date Body Action Description with journal page number
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3/7/2017 House Introduced, read first time, placed on calendar without
reference (House Journal-page 9)
3/8/2017 House Read second time (House Journal-page 30)
3/8/2017 House Roll call Yeas-91 Nays-6 (House Journal-page 30)
3/9/2017 House Read third time and sent to Senate (House Journal-page 9)
3/9/2017 Senate Introduced and read first time (Senate Journal-page 12)
3/9/2017 Senate Referred to Committee on Finance (Senate Journal-page 12)
View the latest legislative information at the website
VERSIONS OF THIS BILL
INTRODUCED
March 7, 2017
H. 3900
Introduced by Regulations and Administrative Procedures Committee
S. Printed 3/7/17--H.
Read the first time March 7, 2017.
TO APPROVE REGULATIONS OF THE DEPARTMENT OF REVENUE, RELATING TO CIGARETTE TAXES, DESIGNATED AS REGULATION DOCUMENT NUMBER 4702, PURSUANT TO THE PROVISIONS OF ARTICLE 1, CHAPTER 23, TITLE 1 OF THE 1976 CODE.
Be it enacted by the General Assembly of the State of South Carolina:
SECTION 1. The regulations of the Department of Revenue, relating to Cigarette Taxes, designated as Regulation Document Number 4702, and submitted to the General Assembly pursuant to the provisions of Article 1, Chapter 23, Title 1 of the 1976 Code, are approved.
SECTION 2. This joint resolution takes effect upon approval by the Governor.
The South Carolina Department of Revenue is considering adding SC Regulation 117-1600 to implement the imposition of the cigarette tax via tax stamps as set out in Act No. 145 of 2016.
This regulation would contain provisions concerning reporting requirements under Chapters 47 and 48 of Title 11 along with provisions regarding affixing tax stamps, purchasing tax stamps, features of tax stamps, exemptions and refunds, display, storage, transfer, and transport of cigarettes. Tax stamps will be required as of January 1, 2019 in accordance with Act No. 145 of 2016.
The Notice of Drafting was published in the State Register on August 26, 2016.
This web page was last updated on March 13, 2017 at 12:47 PM