- Introduced -

SB 1266 - "GREY MARKET" CIGARETTE SALES - This act provides that any illegally paid or overcharged cigarette taxes shall be either refunded to the person who paid the tax and not the retailer, or retained by the Director of Revenue. No stamp is required to be attached until the package is sold to a retailer or consumer. The act prohibits a tax stamp from being affixed to any package of cigarettes unless certain federal requirements are met. No stamp shall be affixed to any package labeled as not intended for sale inside the United States or has a label that has been altered. Any violation is a Class D felony, whether committed knowingly or recklessly, and is also deemed an unlawful trade practice.

This act is identical to portions of HB 381 (2001).

CINDY KADLEC