under section 1215 of the act of March 4, 1971 (P.L.6, No.2),
known as the Tax Reform Code of 1971[.], taxes collected by the
Commonwealth on "roll-your-own" tobacco containers which are not
required to have a tax stamp under section 1215 of the Tax
Reform Code of 1971 and, when authorized by the Department of
Revenue, taxes collected by the Commonwealth on cigarettes sold
without a tax stamp under section 1215 of the Tax Reform Code of
1971. The Department of Revenue shall promulgate such
regulations as are necessary to ascertain the amount of State
tax paid on the cigarettes of such tobacco product manufacturer
for each year.
Section 2. The following shall apply:
(1) The Office of Attorney General shall attempt to
obtain the consent of the participating manufacturers under
the master settlement agreement to the amendment of section 3
of the act.
(2) If consent is obtained under paragraph (1), the
Office of Attorney General shall:
(i) provide notice to the Secretary of Revenue; and
(ii) publish a notice of the consent in the
Pennsylvania Bulletin.
(3) If consent is not obtained under paragraph (1), the
Office of Attorney General shall:
(i) notify the Secretary of Revenue; and
(ii) publish a notice of the refusal in the
Pennsylvania Bulletin.
Section 3. This act shall take effect as follows:
(1) The amendment of section 3 of the act shall take
effect 60 days after the Office of Attorney General publishes
notice of consent under section 2(2)(ii) of this act.
20150HB1736PN2600 - 2 -
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30