08 LC
36 0893
Senate
Bill 472
By:
Senators Shafer of the 48th, Rogers of the 21st, Tolleson of the 20th, Hamrick
of the 30th, Stoner of the 6th and others
AS
PASSED SENATE
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating
to taxes on tobacco products, so as to provide, subject to appropriation by the
General Assembly, for utilization of digital based cigarette stamp processes; to
provide a short title; to provide for related matters; to provide for an
effective date contingent on funding; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
This
Act shall be known and may be cited as the "Anti-cigarette Smuggling
Act."
SECTION
2.
Chapter
11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on
tobacco products, is amended by adding a new Code section to read as
follows:
"48-11-3.1.
Subject
to appropriation by the General Assembly, the department shall utilize
appropriate new technology which implements digital based cigarette stamp
processes that will further ensure against forgery and tax evasion and aid the
department in enforcement."
SECTION
3.
This
Act shall become effective July 1, 2008, only if funds are specifically
appropriated for purposes of this Act in an appropriations Act making specific
reference to this Act and shall become effective when funds so appropriated
become available for expenditure.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.