Bill
Number: S.B. 1240
Lesko
Floor Amendment
Reference
to: printed bill
Amendment
drafted by: Bill Ritz
FLOOR
AMENDMENT EXPLANATION
The Lesko Floor amendment makes technical and conforming
changes as requested by DOR.
·
The
amendment reorganizes current statute regarding tax stamps into appropriate
parts of the tobacco tax statutes;
·
Clarifies
that the definition of roll-your-own tobacco is to be interpreted consistently
with federal classification guidelines;
·
Allows
DOR to accept alternative forms of information from distributors requesting
tobacco tax rebates; and
·
Makes
technical corrections.
Page 22, line 32, after the period
insert “This paragraph shall be
interpreted consistently with the classification guidelines established by the
federal alcohol and tobacco tax and trade bureau.”
Page 23, strike lines 12 and 13, insert:
“Sec. 10. Section 42-3006, Arizona Revised Statutes, is amended
to read:
START_STATUTE42-3006. Tax stamps; general requirements
A. The department shall prepare and have on hand
official adhesive stamps of the various
types according to the classifications set forth in section 42‑3052 of luxuries
upon which a tax is imposed by this chapter and for which the department either collects payment or
prepayment of the tax through the purchase of such stamps or requires the
affixation of stamps to indicate the tax-exempt nature of the luxuries.
B. The stamps shall have both of the following characteristics:
1. Be of
a character so that they cannot be removed when once attached to an article
without destroying them.
C. The stamps
shall 2. Be
printed in the form and manner prescribed by the director.
c. any tax stamp
required under this chapter must be securely affixed to some visible part of
the package or container and must remain firmly adhered to the package or
container during possession by the consumer, except as otherwise provided.
D. The
department shall prescribe by rule or procedure the method and manner in which
stamps are to be affixed to cigarettes and may provide for the cancellation of
stamps.
E. d. Cigarette stamps
shall also meet the requirements of article 5 11
of this chapter. END_STATUTE
Sec. 11. Repeal
Section 42-3007, Arizona Revised Statutes, is repealed.”
Renumber to conform
Page 31, line 7, before “EXCEPT” insert “A.”; after “PROVIDED” insert “UNDER SUBSECTION B OF THIS SECTION OR”
Between lines 36 and 37, insert:
“B. IN ITS DISCRETION
AND IN CIRCUMSTANCES WHERE A RETAILER IS UNCOOPERATIVE OR NO LONGER IN
BUSINESS, THE DEPARTMENT MAY ACCEPT PROOF OTHER THAN A REPORT DESCRIBED IN SUBSECTION
A OF THIS SECTION IF THE DISTRIBUTOR SHOWS, TO THE SATISFACTION OF THE
DEPARTMENT, THAT IT EXERCISED ORDINARY BUSINESS CARE AND PRUDENCE BUT WAS
UNABLE TO FURNISH A REPORT EXECUTED BY THE RETAILER. ACCEPTABLE FORMS OF PROOF
PRESENTED BY THE DISTRIBUTOR PURSUANT TO THIS SUBSECTION MUST CONSIST OF BOOKS,
RECORDS OR PAPERS MAINTAINED BY THE DISTRIBUTOR OR RETAILER IN THE REGULAR
COURSE OF BUSINESS.”
Page 33, between lines 34 and 35, insert:
“A. The department
shall prescribe by rule or procedure the method and manner in which tax stamps
are to be affixed to cigarettes and may provide for the cancellation of stamps.
In addition to any specifications provided under this article, the stamps shall
also meet the requirements provided in section 42-3006.”
Reletter to conform
Page 34, line 6, strike “B” insert “C”
Page 39, line 9, strike “definition” insert “definitions”
Page 41, line 11, strike “: ,” insert “,”
Strike lines 12, 13 and 14
Line 15, strike “2.”
Amend title to conform