NY State Senate Bill 2009-S5820

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Introduced
- In Committee Assembly
- In Committee Senate
- On Floor Calendar Assembly
- On Floor Calendar Senate
- Passed Assembly
- Passed Senate
Delivered to Governor
Signed By Governor

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 05, 2010	print number 5820a
Mar 05, 2010	amend and recommit to investigations and government operations
Jan 06, 2010	referred to investigations and government operations
Jun 08, 2009	referred to rules

Bill Amendments

Original

A (Active)

co-Sponsors

2009-S5820 - Details

See Assembly Version of this Bill:: A8052
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§470, 471-b & 471-c, Tax L; amd §1, Chap 235 of 1952

2009-S5820 - Summary

Changes tax provisions to allow little cigars to be taxed at the same rate as cigarettes; authorizes a city with a population over one million to impose a tax on little cigars up to the rate those cities may impose on cigarettes; defines little cigars.

2009-S5820 - Sponsor Memo

                                 BILL NUMBER:  S5820

 TITLE OF BILL :
An act to amend the tax law and chapter 235 of the laws of 1952,
re-entitled by chapter 369 of the laws of 1959 "An act to enable any
city of the state having a population of one million or more to adopt,
and amend local laws, imposing certain specified types of taxes on
cigarettes, cigars and smoking tobacco which the legislature has or
would have power and authority to impose, to provide for the review of
such taxes, and to limit the application of such local laws", in
relation to little cigars


 SUMMARY OR SPECIFIC PROVISIONS :

This bill defines little cigars to include any cigar product, other
than a cigar product wrapped in natural leaf tobacco wrapper that
weighs not more than three pounds per thousand. Such little cigars are
practically indistinguishable from cigarettes and are often consumed
as less expensive cigarette alternatives. It makes sense to level the
playing field by taxing little cigars and cigarettes at the same state
excise tax rates.

New York State currently imposes a $2.75 state excise tax per pack of
cigarettes. The state excise tax on little cigars is 46% of the
wholesale price. Given the current wholesale prices for little cigars,

imposing a $2.75 excise tax on little cigars would substantially
increase the state's tax receipts per package and thus create greater
revenue for the state.

The bill makes clear that if a product fits within the definition of
little cigar, but at the same time also meets the definition of
cigarette under the expanded definition of cigarette that was expanded
last year, such product will be treated for all purposes of the excise
tax law (e.g. the stamping requirements) as a cigarette and not as a
little cigar.

Currently, New York City imposes a $1.50 tax per pack of cigarettes.
New York City is also authorized to tax little cigars from 1 to 3
cents per cigar, based on the sales price of the cigar, but may not
impose a tax on cigars that are sold at a price less than seven cents
a cigar.  The bill authorizes New York City to impose a tax on little
cigars equal to that imposed on cigarettes, thus potentially resulting
in significant revenue increases for New York City as well.

 JUSTIFICATION :
Equalizing the tax rate on little cigars and cigarettes serves
important public health goals by increasing the retail price of such
products, which can be expected to reduce consumption levels of little
cigars, especially among those under the legal smoking age.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 BUDGET IMPLICATIONS :
Adoption of these amendments would generate net revenue increases for
New York State, compared to revenue collections under current law.
This bill will increase the state's receipts by $__ million in 2009-10
and $__ million when fully effective, more than doubling the revenue
currently generated from the excise tax on little cigars.

 EFFECTIVE DATE :
The amendments would take effect July 1, 2009.

2009-S5820 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5820

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 8, 2009
                               ___________

Introduced  by  Sen. KRUEGER -- read twice and ordered printed, and when
  printed to be committed to the Committee on Rules

AN ACT to amend the tax law and chapter 235 of the laws of 1952,  re-en-
  titled  by  chapter 369 of the laws of 1959 "An act to enable any city
  of the state having a population of one million or more to adopt,  and
  amend  local  laws, imposing certain specified types of taxes on ciga-
  rettes, cigars and smoking tobacco which the legislature has or  would
  have  power and authority to impose, to provide for the review of such
  taxes, and to limit the application of such local laws",  in  relation
  to little cigars

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 1 of section 470 of the tax law, as amended  by
section  1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
  1. "Cigarette." (a) Any roll for smoking made wholly  or  in  part  of
tobacco  or  of  any  other  substance  wrapped in paper or in any other
substance not containing tobacco, and (b)  any  roll  for  smoking  made
wholly or in part of tobacco wrapped in any substance containing tobacco
that, because of its appearance, the type of tobacco used in the filler,
or  its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph (a) of this subdivi-
sion. [However, a roll will not be considered  to  be  a  cigarette  for
purposes  of paragraph (b) of this subdivision if it is not treated as a
cigarette for federal excise tax purposes under the  applicable  federal
statute in effect on April first, two thousand eight.]
  S  2.  Subdivision  2  of  section  470  of the tax law, as amended by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended  to
read as follows:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11691-02-9

S. 5820                             2

  2.  "Tobacco products." Any cigar, INCLUDING A LITTLE CIGAR, or tobac-
co, other than cigarettes, intended for consumption by smoking, chewing,
or as snuff.
  S 3. Section 470 of the tax law is amended by adding a new subdivision
2-b to read as follows:
  2-B.  "LITTLE  CIGAR."  ANY ROLL FOR SMOKING MADE WHOLLY OR IN PART OF
TOBACCO IF SUCH PRODUCT IS WRAPPED IN ANY SUBSTANCE CONTAINING  TOBACCO,
OTHER  THAN  NATURAL  LEAF  TOBACCO  WRAPPER, AND WEIGHING NOT MORE THAN
THREE POUNDS PER THOUSAND, PROVIDED THAT IF A  PRODUCT  ALSO  MEETS  THE
DEFINITION  OF  "CIGARETTE" UNDER THIS ARTICLE, IT SHALL BE TREATED AS A
CIGARETTE AND NOT AS A LITTLE CIGAR.
  S 4. Subdivision 19 of section 470 of the tax law, as added by section
1 of part MM-1 of chapter 57 of the laws of 2008, is amended to read  as
follows:
  19.  "Cigar."  Any  roll  of tobacco wrapped in leaf tobacco or in any
substance containing tobacco (other than any roll of tobacco that  is  a
cigarette  as  defined in subdivision one of this section).  [However, a
roll will not be considered to be a cigar for purposes of this  subdivi-
sion  if  it  is  not treated as a cigar for federal excise tax purposes
under the applicable federal statute in effect on April first, two thou-
sand eight.] "CIGAR" SHALL INCLUDE, EXCEPT WHERE EXPRESSLY EXCLUDED, ANY
LITTLE CIGAR.
  S 5.  Paragraph (a) of subdivision 1 of section 471-b of the tax  law,
as amended by section 1 of part I1 of chapter 57 of the laws of 2009, is
amended to read as follows:
  (a)  Such  tax  on tobacco products other than snuff AND LITTLE CIGARS
shall be at the rate of forty-six percent of the wholesale price, and is
intended to be imposed only once upon the sale of any  tobacco  products
other than snuff AND LITTLE CIGARS.
  S 6.Subdivision 1 of section 471-b of the tax law is amended by adding
a new paragraph (c) to read as follows:
  (C)  SUCH  TAX  ON  LITTLE CIGARS SHALL BE AT THE SAME RATE IMPOSED ON
CIGARETTES UNDER THIS ARTICLE, AS THIS ARTICLE MAY BE AMENDED FROM  TIME
TO  TIME,  AND IS INTENDED TO BE IMPOSED ONLY ONCE  UPON THE SALE OF ANY
LITTLE CIGARS.
  S 7. Paragraph (i) of subdivision (a) of section 471-c of the tax law,
as amended by section 2 of part I1 of chapter 57 of the laws of 2009, is
amended to read as follows:
  (i) Such tax on tobacco products other than snuff  AND  LITTLE  CIGARS
shall be at the rate of forty-six percent of the wholesale price.
  S 8. Paragraph (b) of subdivision 1 of section 1 of chapter 235 of the
laws  of 1952, re-entitled by chapter 369 of the laws of 1959 "An act to
enable any city of the state having a population of one million or  more
to  adopt,  and  amend  local  laws, imposing certain specified types of
taxes on cigarettes, cigars and smoking tobacco  which  the  legislature
has  or  would  have  power  and authority to impose, to provide for the
review of such taxes, and to limit the application of such local  laws,"
as  amended  by  chapter  252  of the laws of 1963, is amended and a new
paragraph (d) is added to read as follows:
  (b) The rate of such tax on cigars OTHER THAN LITTLE CIGARS shall  not
exceed  one  cent  on  each  SUCH cigar sold at a price of not less than
seven cents and not more than fifteen cents;  two  cents  on  each  SUCH
cigar  sold  at a price of not less than sixteen cents and not more than
twenty-nine cents; and three cents on each SUCH cigar sold at a price of
thirty cents or more. Where more than one  cigar  OTHER  THAN  A  LITTLE
CIGAR  is  sold, whether or not in a package, box or container, such tax

S. 5820                             3

shall be applied to each SUCH cigar on the basis of the price applicable
to each SUCH cigar. The tax ON CIGARS OTHER THAN LITTLE CIGARS shall not
be applicable to SUCH cigars sold at a price less  than  seven  cents  a
cigar.
  (D) THE RATE OF SUCH TAX ON LITTLE CIGARS SHALL NOT EXCEED THE RATE OF
TAX  IMPOSED  ON  CIGARETTES UNDER PARAGRAPH (A) OF THIS SUBDIVISION, AS
SUCH PARAGRAPH MAY BE AMENDED OR IN EFFECT FROM TIME TO  TIME  OR  UNDER
ANY SUCCESSOR PROVISION IMPOSING SUCH A TAX ON CIGARETTES.
  S  9.  Subdivision  2 of section 1 of chapter 235 of the laws of 1952,
re-entitled by chapter 369 of the laws of 1959 "An  act  to  enable  any
city  of  the state having a population of one million or more to adopt,
and amend local laws, imposing certain specified types of taxes on ciga-
rettes, cigars and smoking tobacco which the legislature  has  or  would
have  power  and  authority to impose, to provide for the review of such
taxes, and to limit the application of such local laws", as  amended  by
section  5 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
  (2) As used herein, the term "cigarette" shall mean  and  include  (a)
any  roll  for smoking made wholly or in part of tobacco or of any other
substance wrapped in paper or in  any  other  substance  not  containing
tobacco,  and (b) any roll for smoking made wholly or in part of tobacco
wrapped in any substance containing tobacco that, because of its appear-
ance, the type of tobacco used in  the  filler,  or  its  packaging  and
labeling,  is  likely  to be offered to, or purchased by, consumers as a
cigarette described in paragraph (a) of this subdivision.   [However,  a
roll  will not be considered to be a cigarette for purposes of paragraph
(b) of this subdivision if it is not treated as a cigarette for  federal
excise  tax  purposes  under the applicable federal statute in effect on
April first, two thousand eight.] The term "cigar" does not include  any
cigarette  as  defined  in  this subdivision.   AS USED HEREIN, THE TERM
"LITTLE CIGAR" SHALL MEAN AND INCLUDE ANY ROLL FOR SMOKING  MADE  WHOLLY
OR  IN  PART  OF  TOBACCO  IF  SUCH  PRODUCT IS WRAPPED IN ANY SUBSTANCE
CONTAINING TOBACCO, OTHER THAN NATURAL LEAF TOBACCO WRAPPER, AND  WEIGHS
NOT MORE THAN THREE POUNDS PER THOUSAND, PROVIDED THAT IF A PRODUCT ALSO
MEETS  THE  DEFINITION  OF  "CIGARETTE"  UNDER THIS SECTION, IT SHALL BE
TREATED AS A CIGARETTE AND NOT AS A LITTLE CIGAR.
  S 10. This act shall take effect July 1, 2009.

co-Sponsors

2009-S5820A (ACTIVE) - Details

See Assembly Version of this Bill:: A8052
Current Committee:: Senate Investigations And Government Operations
Law Section:: Tax Law
Laws Affected:: Amd §§470, 471-b & 471-c, Tax L; amd §1, Chap 235 of 1952

2009-S5820A (ACTIVE) - Summary

2009-S5820A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S5820A

 TITLE OF BILL :  An act to amend the tax law and chapter 235 of the
laws of 1952, re-entitled by chapter 369 of the laws of 1959 "An act
to enable any city of the state having a population of one million or
more to adopt, and amend local laws, imposing certain specified types
of taxes on cigarettes, cigars and smoking tobacco which the
legislature has or would have power and authority to impose, to
provide for the review of such taxes, and to limit the application of
such local laws", in relation to little cigars

 SUMMARY OR SPECIFIC PROVISIONS :  This bill defines little cigars to
include any cigar product, other than a cigar product wrapped in
natural leaf tobacco wrapper that weighs not more than four pounds per
thousand. Such little cigars are practically indistinguishable from
cigarettes and are often consumed as less expensive cigarette
alternatives. It makes sense to level the playing field by taxing
little cigars and cigarettes at the same state excise tax rates.

New York State currently imposes a $2.75 state excise tax per pack of
cigarettes. The state excise tax on little cigars is 46% of the
wholesale price. Given the current wholesale prices for little cigars,
imposing a $2.75 excise tax on little cigars would substantially
increase the state's tax receipts per package and thus create greater
revenue for the state.

The bill makes clear that if a product fits within the definition of
little cigar, but at the same time also meets the definition of
cigarette under the expanded definition of cigarette that was expanded
last year, such product will be treated for all purposes of the excise
tax law (e.g. the stamping requirements) as a cigarette and not as a
little cigar.

Currently, New York City imposes a $1.50 tax per pack of cigarettes.
New York City is also authorized to tax little cigars from 1 to 3
cents per cigar, based on the sales price of the cigar, but may not
impose a tax on cigars that are sold at a price less than seven cents
a cigar. The bill authorizes New York City to impose a tax on little
cigars equal to that imposed on cigarettes, thus potentially resulting
in significant revenue increases for New York City as well.

 JUSTIFICATION :  Equalizing the tax rate on little cigars and
cigarettes serves important public health goals by increasing the
retail price of such products, which can be expected to reduce
consumption levels of little cigars, especially among those under the
legal smoking age.

 BUDGET IMPLICATIONS :  Adoption of these amendments would generate
net revenue increases for New York State, compared to revenue
collections under current law.  This bill will increase the states
receipts by $ ___ million in 2010-11 and $ ___ million when fully
effective, more than doubling the revenue currently generated from the
excise tax on little cigars.

 EFFECTIVE DATE :  The amendments would take effect July 1, 2010.

2009-S5820A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 5820--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              June 8, 2009
                               ___________

Introduced  by  Sens.  KRUEGER,  OPPENHEIMER  --  read twice and ordered
  printed, and when printed to be committed to the Committee on Rules --
  recommitted to the Committee on Investigations  and  Government  Oper-
  ations  in  accordance  with  Senate  Rule  6,  sec.  8  --  committee
  discharged, bill amended, ordered reprinted as amended and recommitted
  to said committee

AN ACT to amend the tax law and chapter 235 of the laws of 1952,  re-en-
  titled  by  chapter 369 of the laws of 1959 "An act to enable any city
  of the state having a population of one million or more to adopt,  and
  amend  local  laws, imposing certain specified types of taxes on ciga-
  rettes, cigars and smoking tobacco which the legislature has or  would
  have  power and authority to impose, to provide for the review of such
  taxes, and to limit the application of such local laws",  in  relation
  to little cigars

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Subdivision 1 of section 470 of the tax law, as amended  by
section  1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
  1. "Cigarette." (a) Any roll for smoking made wholly  or  in  part  of
tobacco  or  of  any  other  substance  wrapped in paper or in any other
substance not containing tobacco, and (b)  any  roll  for  smoking  made
wholly or in part of tobacco wrapped in any substance containing tobacco
that, because of its appearance, the type of tobacco used in the filler,
or  its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph (a) of this subdivi-
sion. [However, a roll will not be considered  to  be  a  cigarette  for
purposes  of paragraph (b) of this subdivision if it is not treated as a
cigarette for federal excise tax purposes under the  applicable  federal
statute in effect on April first, two thousand eight.]

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11691-13-0

S. 5820--A                          2

  S  2.  Subdivision  2  of  section  470  of the tax law, as amended by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended  to
read as follows:
  2.  "Tobacco products." Any cigar, INCLUDING A LITTLE CIGAR, or tobac-
co, other than cigarettes, intended for consumption by smoking, chewing,
or as snuff.
  S 3. Section 470 of the tax law is amended by adding a new subdivision
2-b to read as follows:
  2-B. "LITTLE CIGAR." ANY ROLL FOR SMOKING MADE WHOLLY OR  IN  PART  OF
TOBACCO  IF SUCH PRODUCT IS WRAPPED IN ANY SUBSTANCE CONTAINING TOBACCO,
OTHER THAN NATURAL LEAF TOBACCO WRAPPER, AND WEIGHING NOT MORE THAN FOUR
POUNDS PER THOUSAND, PROVIDED THAT IF A PRODUCT  ALSO  MEETS  THE  DEFI-
NITION OF "CIGARETTE" UNDER THIS ARTICLE, IT SHALL BE TREATED AS A CIGA-
RETTE AND NOT AS A LITTLE CIGAR.
  S 4. Subdivision 19 of section 470 of the tax law, as added by section
1  of part MM-1 of chapter 57 of the laws of 2008, is amended to read as
follows:
  19. "Cigar." Any roll of tobacco wrapped in leaf  tobacco  or  in  any
substance  containing  tobacco (other than any roll of tobacco that is a
cigarette as defined in subdivision one of this section).   [However,  a
roll  will not be considered to be a cigar for purposes of this subdivi-
sion if it is not treated as a cigar for  federal  excise  tax  purposes
under the applicable federal statute in effect on April first, two thou-
sand eight.] "CIGAR" SHALL INCLUDE, EXCEPT WHERE EXPRESSLY EXCLUDED, ANY
LITTLE CIGAR.
  S  5.  Paragraph (a) of subdivision 1 of section 471-b of the tax law,
as amended by section 1 of part I1 of chapter 57 of the laws of 2009, is
amended to read as follows:
  (a) Such tax on tobacco products other than snuff  AND  LITTLE  CIGARS
shall be at the rate of forty-six percent of the wholesale price, and is
intended  to  be imposed only once upon the sale of any tobacco products
other than snuff AND LITTLE CIGARS.
  S 6.Subdivision 1 of section 471-b of the tax law is amended by adding
a new paragraph (c) to read as follows:
  (C) SUCH TAX ON LITTLE CIGARS SHALL BE AT THE  SAME  RATE  IMPOSED  ON
CIGARETTES  UNDER THIS ARTICLE, AS THIS ARTICLE MAY BE AMENDED FROM TIME
TO TIME, AND IS INTENDED TO BE IMPOSED ONLY ONCE  UPON THE SALE  OF  ANY
LITTLE CIGARS.
  S 7. Paragraph (i) of subdivision (a) of section 471-c of the tax law,
as amended by section 2 of part I1 of chapter 57 of the laws of 2009, is
amended to read as follows:
  (i)  Such  tax  on tobacco products other than snuff AND LITTLE CIGARS
shall be at the rate of forty-six percent of the wholesale price.
  S 8. Paragraph (b) of subdivision 1 of section 1 of chapter 235 of the
laws of 1952, re-entitled by chapter 369 of the laws of 1959 "An act  to
enable  any city of the state having a population of one million or more
to adopt, and amend local laws,  imposing  certain  specified  types  of
taxes  on  cigarettes,  cigars and smoking tobacco which the legislature
has or would have power and authority to  impose,  to  provide  for  the
review  of such taxes, and to limit the application of such local laws,"
as amended by chapter 252 of the laws of 1963,  is  amended  and  a  new
paragraph (d) is added to read as follows:
  (b)  The rate of such tax on cigars OTHER THAN LITTLE CIGARS shall not
exceed one cent on each SUCH cigar sold at a  price  of  not  less  than
seven  cents  and  not  more  than fifteen cents; two cents on each SUCH
cigar sold at a price of not less than sixteen cents and not  more  than

S. 5820--A                          3

twenty-nine cents; and three cents on each SUCH cigar sold at a price of
thirty  cents  or  more.  Where  more than one cigar OTHER THAN A LITTLE
CIGAR is sold, whether or not in a package, box or container,  such  tax
shall be applied to each SUCH cigar on the basis of the price applicable
to each SUCH cigar. The tax ON CIGARS OTHER THAN LITTLE CIGARS shall not
be  applicable  to  SUCH  cigars sold at a price less than seven cents a
cigar.
  (D) THE RATE OF SUCH TAX ON LITTLE CIGARS SHALL NOT EXCEED THE RATE OF
TAX IMPOSED ON CIGARETTES UNDER PARAGRAPH (A) OF  THIS  SUBDIVISION,  AS
SUCH  PARAGRAPH  MAY  BE AMENDED OR IN EFFECT FROM TIME TO TIME OR UNDER
ANY SUCCESSOR PROVISION IMPOSING SUCH A TAX ON CIGARETTES.
  S 9. Subdivision 2 of section 1 of chapter 235 of the  laws  of  1952,
re-entitled  by  chapter  369  of the laws of 1959 "An act to enable any
city of the state having a population of one million or more  to  adopt,
and amend local laws, imposing certain specified types of taxes on ciga-
rettes,  cigars  and  smoking tobacco which the legislature has or would
have power and authority to impose, to provide for the  review  of  such
taxes,  and  to limit the application of such local laws", as amended by
section 5 of part MM-1 of chapter 57 of the laws of 2008, is amended  to
read as follows:
  (2)  As  used  herein, the term "cigarette" shall mean and include (a)
any roll for smoking made wholly or in part of tobacco or of  any  other
substance  wrapped  in  paper  or  in any other substance not containing
tobacco, and (b) any roll for smoking made wholly or in part of  tobacco
wrapped in any substance containing tobacco that, because of its appear-
ance,  the  type  of  tobacco  used  in the filler, or its packaging and
labeling, is likely to be offered to, or purchased by,  consumers  as  a
cigarette  described  in paragraph (a) of this subdivision.  [However, a
roll will not be considered to be a cigarette for purposes of  paragraph
(b)  of this subdivision if it is not treated as a cigarette for federal
excise tax purposes under the applicable federal statute  in  effect  on
April  first, two thousand eight.] The term "cigar" does not include any
cigarette as defined in this subdivision.   AS  USED  HEREIN,  THE  TERM
"LITTLE  CIGAR"  SHALL MEAN AND INCLUDE ANY ROLL FOR SMOKING MADE WHOLLY
OR IN PART OF TOBACCO IF  SUCH  PRODUCT  IS  WRAPPED  IN  ANY  SUBSTANCE
CONTAINING  TOBACCO, OTHER THAN NATURAL LEAF TOBACCO WRAPPER, AND WEIGHS
NOT MORE THAN FOUR POUNDS PER THOUSAND, PROVIDED THAT IF A PRODUCT  ALSO
MEETS  THE  DEFINITION  OF  "CIGARETTE"  UNDER THIS SECTION, IT SHALL BE
TREATED AS A CIGARETTE AND NOT AS A LITTLE CIGAR.
  S 10. This act shall take effect July 1, 2010.

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Senate Bill S5820

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

2009-S5820 - Details

2009-S5820 - Summary

2009-S5820 - Sponsor Memo

2009-S5820 - Bill Text download pdf

co-Sponsors

2009-S5820A (ACTIVE) - Details

2009-S5820A (ACTIVE) - Summary

2009-S5820A (ACTIVE) - Sponsor Memo

2009-S5820A (ACTIVE) - Bill Text download pdf

Comments

Senate Bill S5820

Share this bill

Sponsored By

Liz Krueger

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

Bill Amendments

co-Sponsors

Suzi Oppenheimer

2009-S5820 - Details

2009-S5820 - Summary

2009-S5820 - Sponsor Memo

2009-S5820 - Bill Text download pdf

co-Sponsors

Suzi Oppenheimer

2009-S5820A (ACTIVE) - Details

2009-S5820A (ACTIVE) - Summary

2009-S5820A (ACTIVE) - Sponsor Memo

2009-S5820A (ACTIVE) - Bill Text download pdf

Comments