09 LC
36 1348ER
House
Bill 585
By:
Representatives Rogers of the
26th,
Jerguson of the
22nd,
Shaw of the
176th,
and Sims of the
169th
A
BILL TO BE ENTITLED
AN ACT
AN ACT
To
amend Chapter 11 of Title 48 of the Official Code of Georgia Annotated, relating
to taxes on tobacco products, so as to provide for utilization of digital based
cigarette stamp processes; to provide a short title; to provide for dates and
stages of implementation; to provide for related matters; to provide for a
contingent effective date; to repeal conflicting laws; and for other
purposes.
BE
IT ENACTED BY THE GENERAL ASSEMBLY OF GEORGIA:
SECTION
1.
This
Act shall be known and may be cited as the "Black Market Cigarette
Act."
SECTION
2.
Chapter
11 of Title 48 of the Official Code of Georgia Annotated, relating to taxes on
tobacco products, is amended by adding a new Code section to read as
follows:
"48-11-3.1.
(a)
The department shall utilize appropriate new technology on a state-wide basis
which implements digital based cigarette stamp processes that will further
ensure against forgery and tax evasion and aid the department in enforcement.
Said technology shall feature instant verification by an enforcement officer of
the validity of a stamp that does not require the use of a central data base to
verify the validity of a stamp and shall enable the department to track and
trace individual packages of cigarettes.
(b)
Not later than three months after the date this Code section becomes effective,
the department shall issue a request for proposals to qualified vendors for
technology meeting the requirements of subsection (a) of this Code
section.
(c)
Not later than six months after the date this Code section becomes effective,
the department shall select a vendor to implement the technology meeting the
requirements of subsection (a) of this Code section.
(d)
Not later than 15 months after the date this Code section becomes effective, the
department shall complete state-wide implementation of the technology meeting
the requirements of subsection (a) of this Code
section."
SECTION
3.
This
Act shall become effective only if funds are specifically appropriated for
purposes of this Act in an appropriations Act making specific reference to this
Act and shall become effective when the funds so appropriated become available
for expenditure.
SECTION
4.
All
laws and parts of laws in conflict with this Act are repealed.
