PRINTER'S NO. 1513
No. 981 Session of 2003
INTRODUCED BY BARD, SCHRODER, LEWIS, CRAHALLA, CAPPELLI,
CREIGHTON, REICHLEY AND WATSON, APRIL 29, 2003
REFERRED TO COMMITTEE ON FINANCE, APRIL 29, 2003
AN ACT
1 Amending the act of March 4, 1971 (P.L.6, No.2), entitled "An
2 act relating to tax reform and State taxation by codifying
3 and enumerating certain subjects of taxation and imposing
4 taxes thereon; providing procedures for the payment,
5 collection, administration and enforcement thereof; providing
6 for tax credits in certain cases; conferring powers and
7 imposing duties upon the Department of Revenue, certain
8 employers, fiduciaries, individuals, persons, corporations
9 and other entities; prescribing crimes, offenses and
10 penalties," further providing for the incidence and rate of
11 cigarette tax.
12 The General Assembly of the Commonwealth of Pennsylvania
13 hereby enacts as follows:
14 Section 1. Section 1206 of the act of March 4, 1971 (P.L.6,
15 No.2), amended June 29, 2002 (P.L.559, No.89), known as the Tax
16 Reform Code of 1971, is amended to read:
17 Section 1206. Incidence and Rate of Tax.--An excise tax is
18 hereby imposed and assessed upon the sale or possession of
19 cigarettes within this Commonwealth at the rate of [five] eight
20 and seventy-five hundredths cents per cigarette.
21 Section 2. This act shall take effect in 60 days.
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