2006 Legislation
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HOUSE BILL NO. 472 – Cigarettes, unstamped, penalty

HOUSE BILL NO. 472

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Bill Status



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

Bill Text


                                                                        
                                                                        
  ]]]]              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.

Amendment


                                                                        
                                                                        
  ]]]]              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: ".".

Engrossed Bill (Original Bill with Amendment(s) Incorporated)


                                                                        
                                                                        
  ]]]]              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.

Statement of Purpose / Fiscal Impact


      REPRINT    REPRINT    REPRINT    REPRINT    REPRINT
                                
                      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