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Introduced Version Senate Bill 514 History

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Senate Bill No. 514

(By Senators Stollings, Foster, Edgell, Prezioso, Kessler (Mr. President), Barnes, Yost and Jenkins)

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[Introduced February 6, 2012; referred to the Committee on Health and Human Resources; and then to the Committee on Finance.]

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A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §16-9D-11, relating to providing that any person who maintains a roll-your-own cigarette machine at a retail establishment is deemed a manufacturer of cigarettes and that the resulting product is deemed to be cigarettes sold to a consumer for purposes of this article nine-d, article nine-b, chapter sixteen, article seventeen, chapter eleven and article twenty-five, chapter forty-seven of this code.

Be it enacted by the Legislature of West Virginia:

    That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §16-9D-11, to read as follows:

ARTICLE 9D. ENFORCEMENT OF STATUTES IMPLEMENTING TOBACCO MASTER SETTLEMENT AGREEMENT.

§16-9D-11. "Roll your own" cigarette machines at retail establishments.

    Any person who maintains a machine at a retail establishment that enables a person to process at that establishment tobacco, or any product that is made or derived from tobacco, into a roll or tube is deemed a manufacturer of cigarettes and the resulting product is deemed to be cigarettes sold to a consumer for purposes of this article nine-d, article nine-b, chapter sixteen, article seventeen, chapter eleven and article twenty-five, chapter forty-seven of this code.


 

    NOTE: The purpose of this bill to provide that any person who maintains a "roll your own" cigarette machine at a retail establishment is deemed a manufacturer of cigarettes and that the resulting product is deemed to be "cigarettes sold to a consumer" which would require payment of excise tax on the cigarettes.


    §16-9D-11 is new; therefore, strike-throughs and underscoring have been omitted.

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