08 LC
36 1067ERS
The Senate Regulated Industries and Utilities Committee offered the following
substitute to HB 1227:
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 for utilization of digital based
cigarette stamp processes; to provide a short title; to provide for dates and
stages of implementation; to provide for related matters; to provide for a
contingent effective date; 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.
(a)
The department shall utilize appropriate new technology on a state-wide basis
which implements digital based cigarette stamp processes that will further
ensure against forgery and tax evasion and aid the department in enforcement.
Said technology shall feature instant verification of the validity of a stamp by
an enforcement officer without the use of a central data base and shall enable
the department to track and trace individual packages of
cigarettes.
(b)
Not later than three months after the date this Code section becomes effective,
the department shall issue a request for proposals to qualified vendors for
technology meeting the requirements of subsection (a) of this Code
section.
(c)
Not later than six months after the date this Code section becomes effective,
the department shall develop and implement a pilot program to determine the most
beneficial manner of implementing the technology meeting the requirements of
subsection (a) of this Code section.
(d)
Not later than 15 months after the date this Code section becomes effective, the
department shall complete state-wide implementation of the technology meeting
the requirements of subsection (a) of this Code section."
SECTION
3.
This
Act shall become effective only if funds are specifically appropriated for
purposes of this Act, including specific appropriations for distributor and
enforcement equipment and additional Department of Revenue enforcement employees
and training for such employees, in an appropriations Act making specific
reference to this Act and shall become effective when the funds so appropriated
become available for expenditure.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.