Bill Text: NC S1184 | 2010 | Regular Session | Amended

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Bill Title: Equal Tax on Cigars That Look Like Cigarettes

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced - Dead) 2010-05-18 - Ref To Com On Finance [S1184 Detail]

Download: North_Carolina-2010-S1184-Amended.html

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GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 2009

S                                                                                                                                                     1

SENATE BILL 1184

 

 

Short Title:        Equal Tax on Cigars That Look Like Cigarette.		(Public)
Sponsors:	Senator Stein.
Referred to:	Finance.

May 18, 2010

A BILL TO BE ENTITLED

AN ACT to tax cigars that are designed to look like cigarettes the same as cigarettes.

The General Assembly of North Carolina enacts:

SECTION 1.  G.S. 105‑113.4 reads as rewritten:

"§ 105‑113.4.  Definitions.

The following definitions apply in this Article:

…

(1a)      Cigarette. – Any of the following:

a.         A roll of tobacco wrapped in paper or in a substance that does not contain tobacco.

b.         A roll of tobacco that is wrapped in a substance that contains tobacco and that, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to or purchased by a consumer as a cigarette described in subpart a. of this subdivision.has a ring gauge of less than thirty, which is a diameter of less than .467 inches, regardless of length.

…."

SECTION 2.  This act becomes effective October 1, 2010.