2011-2012 Regular Session - SB 281
Taxes; provide any taxes imposed on cigars on/after 1/1/2012 shall be collected/paid through the use of stamps
First Reader Summary
A BILL to be entitled 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 that any taxes imposed on cigars on or after January 1, 2012, shall be collected and paid through the use of stamps; to provide that the commissioner of revenue shall provide by regulation for stamps to be affixed to cigars prior to April 10, 2012, for which taxes are collected and paid prior to January 1, 2012; to provide for changes throughout the chapter to certain provisions in order to remove references to the collection and payment of taxes on cigars using an alternate method; to provide for related matters; to provide for effective dates; to repeal conflicting laws; and for other purposes.
Apr/12/2011 - Senate Read and Referred
Apr/11/2011 - Senate Hopper