Authorizes a State Attorney General to bring a civil action to obtain any appropriate relief, including money damages, for a violation of such Act. Eliminates the $1,000 criminal penalty limitation.
Includes within the definitions of: (1) "cigarette" loose rolling tobacco; (2) "person" Indian tribal organizations or tribal governments; (3) "State" U.S. territories or possessions; and (4) "interstate sale or distribution of cigarettes" sales outside Indian lands where the order was processed.
[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1839 Introduced in House (IH)]
108th CONGRESS
1st Session
H. R. 1839
To amend the Act of October 19, 1949, entitled ``An Act to assist
States in collecting sales and use taxes on cigarettes''.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
April 29, 2003
Mr. Green of Wisconsin (for himself and Mr. Pence) introduced the
following bill; which was referred to the Committee on the Judiciary
_______________________________________________________________________
A BILL
To amend the Act of October 19, 1949, entitled ``An Act to assist
States in collecting sales and use taxes on cigarettes''.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Youth Smoking Prevention and State
Revenue Enforcement Act''.
SEC. 2. REVISION OF ACT OF OCTOBER 19, 1949.
The Act of October 19, 1949, entitled ``An Act to assist States in
collecting sales and use taxes on cigarettes'' (15 U.S.C. 375 et seq.)
is amended by striking ``That for the purposes of this Act'' and all
that follows through the end of the Act and inserting the following:
``SECTION 1. SHORT TITLE.
``This Act may be cited as the ``Jenkins Act''.
``SEC. 2. INTERSTATE SALES OF CIGARETTES.
``(a) Compliance with Laws.--Each person who engages in an
interstate sale or distribution of cigarettes shall comply with all the
sales and use tax and other laws, applicable to the distribution or
sale of cigarettes, in the State and place in which the cigarettes are
delivered.
``(b) Recordkeeping and Reporting.--Each person who engages in an
interstate sale or distribution of cigarettes, or who advertises, or
offers to engage in, such a sale or distribution, shall--
``(1) first file with the tobacco tax administrator of the
State and place in which the cigarettes are to be offered,
advertised, or delivered, a statement setting forth the
person's name and trade name (if any), and the address of that
person's principal place of business and any other place of
business; and
``(2) not later than the 10th day of each calendar month,
file with that tobacco tax administrator a memorandum or copy
of the invoice covering each and every interstate sale or
distribution of cigarettes into that State or place during the
previous calendar month, and such memorandum or invoice shall
include the name and address of the person to whom the
cigarettes are delivered, the brand, and the quantity thereof.
``SEC. 3. CIVIL ACTION.
``In addition to any other remedies available under other Federal
or State law, the Attorney General of a State may in a civil action
obtain any appropriate relief, including money damages, against any
person who violates, or is about to engage in a violation of, section
2.
``SEC. 4. CRIMINAL PENALTY.
``Whoever violates section 2 shall be fined under title 18, United
States Code, or imprisoned not more than 6 months, or both.
``SEC. 5. DEFINITIONS.
``As used in this Act--
``(1) the term `Attorney General', with respect to a State,
means the chief law enforcement officer of that State, or the
designee of that officer;
``(2) the term `cigarette' means--
``(A) any roll of tobacco wrapped in paper or in
any substance not containing tobacco which is to be
burned;
``(B) any roll of tobacco wrapped in any substance
containing tobacco that, because of its appearance, the
type of tobacco used in the filler, or its packaging or
labeling is likely to be offered to, or purchased by
consumers as a cigarette described in subparagraph (A);
or
``(C) loose rolling tobacco that, because of its
appearance, type, packaging, or labeling, is likely to
be offered to , or purchased by, consumers as tobacco
for making cigarettes;
``(3) the term `interstate sale or distribution of
cigarettes' means any sale or distribution to an individual for
personal consumption of cigarettes, made for delivery within
the United States but outside the State or Indian lands where
the order is processed;
``(4) the term `State' means a State of the United States,
the District of Columbia, the Commonwealth of Puerto Rico, or
any territory or possession of the United States;
``(5) the term `person' means an individual, a corporation,
company, association, firm, partnership, society, joint stock
company, an Indian tribal organization, or an Indian tribal
government;
``(6) the term `tribal organization' has the meaning give
that term in section 4 of the Indian Self-Determination and
Education Assistance Act (25 U.S.C. 450b); and
``(7) the term `Indian lands' has the meaning given that
term in section 3 of the Archeological Resources Protection Act
of 1979 (16 U.S.C. 470bb).''.
SEC. 3. EFFECTIVE DATE.
The amendment made by this Act shall take effect on the first day
of the first month beginning on or after 60 days after the date of the
enactment of this Act.
<all>
Introduced in House
Introduced in House
Referred to the House Committee on the Judiciary.
Referred to the Subcommittee on Courts, the Internet, and Intellectual Property.
Subcommittee Hearings Held.
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