Bill Text: NC S475 | 2015-2016 | Regular Session | Amended
Bill Title: Master Settlement Agreement Enforcement
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2015-03-26 - Ref To Com On Rules and Operations of the Senate [S475 Detail]
Download: North_Carolina-2015-S475-Amended.html
GENERAL ASSEMBLY OF NORTH CAROLINA
SESSION 2015
S 1
SENATE BILL 475
Short Title: Master Settlement Agreement Enforcement. |
(Public) |
|
Sponsors: |
Senator Brown (Primary Sponsor). |
|
Referred to: |
Rules and Operations of the Senate. |
|
March 26, 2015
A BILL TO BE ENTITLED
AN ACT to amend north carolina's Tobacco Reserve Fund and Escrow Compliance statutes.
The General Assembly of North Carolina enacts:
SECTION 1. G.S. 66‑293 reads as rewritten:
"§ 66‑293. Sale of certain cigarettes prohibited.
(a) Civil Penalty. – It is unlawful for a person
required to pay taxes pursuant to Part 2 or 3 of Article 2A of Chapter 105 of
the General Statutes to sell or deliver cigarettes belonging to a brand family
of a nonparticipating manufacturer if the sale of the cigarettes is subject to
such taxes unless the cigarettes are included on the compliant nonparticipating
manufacturer's list prepared and made public by the Office of the Attorney
General under G.S. 66‑294.1 as of the date the person sells or
delivers the cigarettes. It is not a violation of this subsection if the brand
family was on the compliant nonparticipating manufacturer's list when the
person purchased the cigarettes and the person sold or delivered the cigarettes
within 60 30 days of the purchase. The Attorney General may
impose a civil penalty on a person that it finds violates this subsection. The
amount of the penalty may not exceed the greater of five hundred percent (500%)
of the retail value of the cigarettes sold or five thousand dollars ($5,000).
(b) Contraband. – Cigarettes described in subsection (a) of this section are contraband and may be seized by a law enforcement officer. The procedure for seizure and disposition of this contraband is the same as the procedure under G.S. 105‑113.31 and G.S. 105‑113.32 for non‑tax‑paid cigarettes."
SECTION 2. This act is effective when it becomes law.