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Georgia General Assembly > Legislation
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2011-2012 Regular Session - HB 826
Taxes; imposed on cigars from January 1, 2013; collected through use of stamps; provisions
Sponsored By
HC: Ways & MeansSC:
First Reader Summary
A BILL to be entitled an Act to amend Title 48 of the Official Code of Georgia Annotated, relating to revenue and taxation, so as to provide that any taxes imposed on cigars and little cigars on or after January 1, 2013, shall be collected and paid through the use of stamps; to provide for definitions; to establish a rate of the tax on certain tobacco products; to provide that the commissioner of revenue shall provide by regulation for stamps to be affixed to cigars and little cigars prior to April 10, 2013, for which taxes are collected and paid prior to January 1, 2013; to provide for related matters; to provide for effective dates; to repeal conflicting laws; and for other purposes.
Status History
Jan/31/2012 - House Second Readers
Jan/30/2012 - House First Readers
Jan/26/2012 - House Hopper