South Carolina General Assembly
123rd Session, 2019-2020

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Indicates Matter Stricken
Indicates New Matter

S. 398

STATUS INFORMATION

Joint Resolution
Sponsors: Senators Alexander, Scott and Gambrell
Document Path: l:\s-res\tca\012grac.kmm.tca.docx
Companion/Similar bill(s): 3849

Introduced in the Senate on January 22, 2019
Last Amended on February 13, 2019
Currently residing in the House

Summary: Cigarette stamp tax

HISTORY OF LEGISLATIVE ACTIONS

     Date      Body   Action Description with journal page number
-------------------------------------------------------------------------------
   1/22/2019  Senate  Introduced and read first time (Senate Journal-page 7)
   1/22/2019  Senate  Referred to Committee on Finance (Senate Journal-page 7)
    2/5/2019  Senate  Committee report: Favorable with amendment Finance 
                        (Senate Journal-page 14)
    2/7/2019  Senate  Committee Amendment Adopted (Senate Journal-page 15)
   2/13/2019  Senate  Amended (Senate Journal-page 17)
   2/13/2019  Senate  Read second time (Senate Journal-page 17)
   2/13/2019  Senate  Roll call Ayes-41  Nays-0 (Senate Journal-page 17)
   2/14/2019  Senate  Read third time and sent to House 
                        (Senate Journal-page 10)

View the latest legislative information at the website

VERSIONS OF THIS BILL

1/22/2019
2/5/2019
2/7/2019
2/13/2019

(Text matches printed bills. Document has been reformatted to meet World Wide Web specifications.)

Indicates Matter Stricken

Indicates New Matter

AMENDED

February 13, 2019

S. 398

Introduced by Senator Alexander and Gambrell

S. Printed 2/13/19--S.

Read the first time January 22, 2019.

            

A JOINT RESOLUTION

TO PROVIDE A GRACE PERIOD ON THE ENFORCEMENT OF SECTION 12-21-735 OF THE 1976 CODE, RELATING TO THE STAMP TAX ON CIGARETTES, AGAINST UNSTAMPED PACKAGES OF CIGARETTES FOR WHICH APPLICABLE TAXES HAVE BEEN PAID.

Amend Title To Conform

Be it enacted by the General Assembly of the State of South Carolina:

SECTION    1.    For the period beginning January 1, 2019, and ending October 1, 2019, unstamped packages of cigarettes subject to the provisions of Section 12-21-735 for which applicable taxes have been paid are not contraband goods subject to seizure by the Department of Revenue or any peace officer of the State, and any fines associated with such seizure, provided, however, that such person files a report with the Department of Revenue by March 31, 2019, on a form established by the Department of Revenue, stating the quantity of such unstamped packages of cigarettes that were in the person's possession as of January 1, 2019.

SECTION    2.    This joint resolution takes effect upon approval by the Governor.

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This web page was last updated on February 14, 2019 at 12:36 PM