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H0472aa.............................................by REVENUE AND TAXATION
CIGARETTES - Amends existing law to revise the penalty for possessing more
than ten packages of unstamped cigarettes from a criminal misdemeanor to a
civil penalty; and to provide application to various retailers.
01/25 House intro - 1st rdg - to printing
01/26 Rpt prt - to Rev/Tax
02/20 Rpt out - to Gen Ord
02/28 Rpt out amen - to engros
03/01 Rpt engros - 1st rdg - to 2nd rdg as amen
03/02 2nd rdg - to 3rd rdg as amen
03/06 3rd rdg as amen - PASSED - 62-0-8
AYES -- Anderson, Andrus, Barraclough, Barrett, Bastian, Bayer,
Bedke, Bell, Bilbao, Block, Bolz, Brackett, Bradford, Cannon,
Chadderdon, Clark, Collins, Denney, Edmunson, Ellsworth, Eskridge,
Field(18), Field(23), Hart, Harwood, Henbest, Henderson, Jaquet,
Kemp, Lake, LeFavour, Loertscher, Martinez, Mathews, McKague, Miller,
Mitchell, Moyle, Nielsen, Nonini, Pasley-Stuart, Pence, Raybould,
Ring, Ringo, Roberts, Rusche, Rydalch, Sali, Schaefer, Shepherd(2),
Shepherd(8), Shirley, Skippen, Smith(30), Smith(24), Smylie,
Snodgrass, Stevenson, Trail, Wills, Wood
NAYS -- None
Absent and excused -- Black, Boe, Crow, Deal, Garrett, McGeachin,
Sayler, Mr. Speaker
Floor Sponsor - Clark
Title apvd - to Senate
03/07 Senate intro - 1st rdg - to Jud
03/14 Rpt out - rec d/p - to 2nd rdg
03/15 2nd rdg - to 3rd rdg
03/20 3rd rdg - PASSED - 34-0-1
AYES -- Andreason, Brandt, Broadsword, Bunderson, Burkett,
Burtenshaw, Cameron, Coiner, Compton, Corder, Darrington, Davis,
Fulcher, Gannon, Geddes, Goedde, Hill, Jorgenson, Kelly, Keough,
Langhorst, Little, Lodge, Malepeai, McGee, McKenzie, Pearce,
Richardson, Schroeder, Stegner, Stennett, Sweet, Werk, Williams
NAYS -- None
Absent and excused -- Marley
Floor Sponsor - Richardson
Title apvd - to House
03/21 To enrol
03/22 Rpt enrol - Sp signed
03/23 Pres signed - To Governor
03/24 Governor signed
Session Law Chapter 196
Effective: 07/01/06
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 472
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE CIGARETTE TAX; AMENDING SECTION 63-2512, IDAHO CODE, TO REVISE
3 THE PENALTY FOR POSSESSING MORE THAN TEN PACKAGES OF UNSTAMPED CIGARETTES
4 FROM A CRIMINAL MISDEMEANOR TO A CIVIL PENALTY AND TO PROVIDE APPLICATION
5 TO VARIOUS RETAILERS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-2512, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-2512. PENALTIES. The penalties herein prescribed are not intended as
10 exclusive, but are in addition and supplemental to any and all other existing
11 remedies and procedures prescribed by law for the enforcement of the revenue
12 laws of this state.
13 (a) Any person who shall forge or counterfeit an Idaho cigarette stamp
14 shall be guilty of a felony and upon conviction thereof shall be punished in
15 accordance with the provisions of the criminal code, and additionally shall be
16 ineligible to have issued him or to hold any state license or permit to sell
17 or vend goods or merchandise of any kind or type, or to be employed by or work
18 in any manner for any person who sells cigarettes for a period of five (5)
19 years thereafter.
20 (b) The possession, purchase or consumption by any person of more than
21 ten (10) packages of cigarettes without Idaho cigarette stamps is a misde-
22 meanor prohibited. Any person upon conviction who possesses, purchases or con-
23 sumes more than ten (10) packages of cigarettes without Idaho cigarette stamps
24 shall be subject to a fine of five dollars ($5.00) civil penalty equal to
25 three (3) times the amount of tax due for each full or partial package of
26 unstamped cigarettes in his possession in excess of ten (10), but the maximum
27 punishment for each offense shall not exceed a fine of three hundred dollars
28 ($300) or imprisonment in the county jail not to exceed ninety (90) days or
29 both in no event shall the penalty be less than fifty dollars ($50.00). Such
30 penalty shall be assessed and collected, as provided in section 63-2516, Idaho
31 Code.
32 The penalty imposed by this subsection shall apply to persons acquiring
33 cigarettes from internet, catalog, telephone and facsimile retailers, but the
34 penalty shall not apply to persons acquiring cigarettes from retailers owned
35 and operated by an Indian tribe identified in section 67-4001, Idaho Code, or
36 a member of such tribe selling cigarettes within the boundaries of that
37 tribe's reservation.
38 (c) Failure to possess a valid permit, as required by section 63-2503,
39 Idaho Code, shall be punishable by the imposition of civil penalties at the
40 rate of twenty-five dollars ($25.00) per day, per violation, and such penalty
41 shall be assessed and collected, as provided in section 63-2516, Idaho Code.
42 (d) All violations of the provisions of this chapter for which criminal
43 penalties are not otherwise imposed shall be misdemeanors and punishable in
2
1 accordance with the provisions of the criminal code.
2 (e) The provisions of this section shall be applicable to all proceedings
3 pending before the state tax commission, the board of tax appeals, or the
4 courts of this state on the effective date of this act.
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
Moved by Smith (24)
Seconded by Crow
IN THE HOUSE OF REPRESENTATIVES
HOUSE AMENDMENT TO H.B. NO. 472
1 AMENDMENT TO SECTION 1
2 On page 1 of the printed bill, in line 33, delete ", but the" and delete
3 lines 34 through 37 and insert: ".".
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]]
Fifty-eighth Legislature Second Regular Session - 2006
IN THE HOUSE OF REPRESENTATIVES
HOUSE BILL NO. 472, As Amended
BY REVENUE AND TAXATION COMMITTEE
1 AN ACT
2 RELATING TO THE CIGARETTE TAX; AMENDING SECTION 63-2512, IDAHO CODE, TO REVISE
3 THE PENALTY FOR POSSESSING MORE THAN TEN PACKAGES OF UNSTAMPED CIGARETTES
4 FROM A CRIMINAL MISDEMEANOR TO A CIVIL PENALTY AND TO PROVIDE APPLICATION
5 TO VARIOUS RETAILERS.
6 Be It Enacted by the Legislature of the State of Idaho:
7 SECTION 1. That Section 63-2512, Idaho Code, be, and the same is hereby
8 amended to read as follows:
9 63-2512. PENALTIES. The penalties herein prescribed are not intended as
10 exclusive, but are in addition and supplemental to any and all other existing
11 remedies and procedures prescribed by law for the enforcement of the revenue
12 laws of this state.
13 (a) Any person who shall forge or counterfeit an Idaho cigarette stamp
14 shall be guilty of a felony and upon conviction thereof shall be punished in
15 accordance with the provisions of the criminal code, and additionally shall be
16 ineligible to have issued him or to hold any state license or permit to sell
17 or vend goods or merchandise of any kind or type, or to be employed by or work
18 in any manner for any person who sells cigarettes for a period of five (5)
19 years thereafter.
20 (b) The possession, purchase or consumption by any person of more than
21 ten (10) packages of cigarettes without Idaho cigarette stamps is a misde-
22 meanor prohibited. Any person upon conviction who possesses, purchases or con-
23 sumes more than ten (10) packages of cigarettes without Idaho cigarette stamps
24 shall be subject to a fine of five dollars ($5.00) civil penalty equal to
25 three (3) times the amount of tax due for each full or partial package of
26 unstamped cigarettes in his possession in excess of ten (10), but the maximum
27 punishment for each offense shall not exceed a fine of three hundred dollars
28 ($300) or imprisonment in the county jail not to exceed ninety (90) days or
29 both in no event shall the penalty be less than fifty dollars ($50.00). Such
30 penalty shall be assessed and collected, as provided in section 63-2516, Idaho
31 Code.
32 The penalty imposed by this subsection shall apply to persons acquiring
33 cigarettes from internet, catalog, telephone and facsimile retailers.
34 (c) Failure to possess a valid permit, as required by section 63-2503,
35 Idaho Code, shall be punishable by the imposition of civil penalties at the
36 rate of twenty-five dollars ($25.00) per day, per violation, and such penalty
37 shall be assessed and collected, as provided in section 63-2516, Idaho Code.
38 (d) All violations of the provisions of this chapter for which criminal
39 penalties are not otherwise imposed shall be misdemeanors and punishable in
40 accordance with the provisions of the criminal code.
41 (e) The provisions of this section shall be applicable to all proceedings
42 pending before the state tax commission, the board of tax appeals, or the
43 courts of this state on the effective date of this act.
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STATEMENT OF PURPOSE
RS 15384
This bill amends the cigarette tax provisions to change the
penalty for possessing more than ten (10) packages of cigarettes
without an Idaho cigarette stamp from a criminal misdemeanor to a
civil penalty. The penalty would apply to persons who purchase
unstamped cigarettes from on-line retailers.
FISCAL NOTE
An additional $100,000 to the general fund.
CONTACT
Name: Dan John
Agency: State Tax Commission
Phone: 334-7530
STATEMENT OF PURPOSE/FISCAL NOTE H 472 aa