Guidance Document Information
| Title |
Cigarette Tax Guidelines and Rules Related to Enforcement |
| Document ID |
Cigarette |
| Summary |
Effective July 1, 2010, House Bill 820 and Senate Bill 476 (2010 Acts of Assembly,Chapters 35 and 471) reduce the penalties related to unstamped cigarettes. These guidelines and rules (“Guidelines”) are issued by the Department of Taxation ("TAX") to provide guidance to taxpayers regarding the penalties for possession of unstamped cigarettes. |
| Effective Date |
8/13/2010 |
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Posted On 12/14/2017
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|
| Explanation or Citations |
Effective July 1, 2010, House Bill 820 and Senate Bill 476 (2010 Acts of Assembly, Chapters 35 and 471) reduce the penalties related to unstamped cigarettes. |
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