Bill Title: Amends the Cigarette Tax Act, the Cigarette Use Tax Act, the Tobacco Products Tax Act of 1995, and the Cannabis Regulation and Tax Act. In provisions concerning administrative hearings regarding the seizure of certain contraband products, provides that the Department of Revenue is not required to hold a hearing if a waiver and consent to forfeiture has been executed by the owner of the property and by the person in whose possession the property was found. Further amends the Tobacco Products Tax Act of 1995. Removes provisions providing that the bonding requirement for a distributor's licensee does not apply to an applicant for a distributor's license who is already bonded under the Cigarette Tax Act or the Cigarette Use Tax Act. Removes provisions providing that the distributor's licenses are valid for a period not to exceed one year after issuance unless sooner revoked, canceled, or suspended. Provides that the Department of Revenue shall discharge any surety and shall release and return any bond provided to it by a distributor within 90 days after (i) the taxpayer becomes a prior continuous compliance taxpayer or (ii) the taxpayer has ceased to collect receipts on which he is required to remit the tax under this Act to the Department, has filed a final tax return, and has paid to the Department an amount sufficient to discharge his remaining tax liability. Effective immediately.

Spectrum: Partisan Bill (Democrat 4-0)

Status: (Enrolled) 2024-06-18 - Sent to the Governor [SB3452 Detail]

Text: Latest bill text (Enrolled) [HTML]

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Voting Records

Chamber	Vote	Date	Yea	Nay	NV	Abs	Total	Result	Source	View
House	Third Reading in House	2024-05-20	107	0	1	0	108	Passed	Link	View
Senate	Third Reading in Senate	2024-04-12	59	0	0	0	59	Passed	Link	View

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