HB449 Alabama 2014 Session

Updated Jul 24, 2021

House Bill

Enacted

Current Status

Regular Session 2014

Session

Sponsor

Summary

Primary Sponsor: Steve Clouse Representative
Republican
Session: Regular Session 2014
Title: Tobacco tax, Master Settlement Agreement, certain definitions added and changed, to provide jointly and severally liability for importers as manufacturers for escrow deposits, seizure and forfeiture of cigarettes for failure to make escrow deposits, agents appointed for service of process, permit for nonparticipating manufacturer, Secs. 6-12-2, 6-12-3, 6-12A-2, 6-12A-3, 6-12A-5 am'd.
Description: Under current law, tobacco manufacturers which are not signatory to the tobacco master settlement agreement are required to deposit funds into escrow to secure payment of potential liability for tobacco related illnesses.
This bill would amend Sections 6-12-2, 6-12-3, 6-12A-2, 6-12A-3, and 6-12A-5, Code of Alabama 1975, relating to the tobacco escrow fund provisions and tobacco master settlement complementary legislation, so as to define an importer of tobacco products, to further define "units sold" to include cigarettes sold to certain consumers without payment of the cigarette excise tax and exclusion of certain cigarettes made in certain tax exempt transactions, to make the importer jointly and severally liable with the tobacco products manufacturer of cigarettes for escrow deposit obligations, to provide for seizure and forfeiture of cigarettes for failure to deposit funds into escrow, to require both the nonparticipating manufacturer and importer or importers of cigarettes to appoint agents for service of process, to require the nonparticipating manufacturer to hold a valid permit under 26 U.S.C.
§ 5713, to provide for nonparticipating manufacturer bond requirements, and to further provide for disclosure of information.
Subjects: Tobacco Products