sr653.html
07 LC 35 0637
Senate Resolution 653
By: Senators Hamrick of the 30th and Shafer of the 48th

ADOPTED SENATE

A RESOLUTION


Creating the Senate Study Committee on Cigarette Tax Evasion; and for other purposes.

WHEREAS, there is a growing problem in Georgia with untaxed cigarettes being brought into the state; and

WHEREAS, an infrastructure exists in which counterfeit stamps are being placed on legitimate cigarette products; and

WHEREAS, the State of Georgia is losing tobacco tax revenue because the tax is not being paid as required on products being imported into this state; and

WHEREAS, this loss has increased following the tax increase on cigarettes; and

WHEREAS, current policy and procedure makes the identification of counterfeit tax stamps difficult to spot.

NOW, THEREFORE, BE IT RESOLVED BY THE SENATE that there is created the Senate Study Committee on Cigarette Tax Evasion to be composed of not more than five members. The President of the Senate shall appoint not more than five members of the Senate as members of the committee and shall designate one of such members as chairperson. The chairperson shall call all meetings of the committee.

BE IT FURTHER RESOLVED that the committee shall undertake a study of the conditions, needs, issues, and problems mentioned above or related thereto and recommend any actions or legislation which the committee deems necessary or appropriate. The committee may conduct such meetings at such places and at such times as it may deem necessary or convenient to enable it to exercise fully and effectively its powers, perform its duties, and accomplish the objectives and purposes of this resolution. The members of the committee shall receive the allowances provided for in Code Section 28-1-8 of the Official Code of Georgia Annotated. All funds necessary to carry out the provisions of this resolution shall come from funds appropriated to the Senate. The expenses and allowances authorized by this resolution shall not be received by any member of the committee for more than five days unless additional days are authorized. In the event the committee makes a report of its findings and recommendations, with suggestions for proposed legislation, if any, such report shall be made on or before December 31, 2007. The committee shall stand abolished on January 31, 2008.