3.0.0 2642 2023-01-14T22:48:23Z 2023-01-14T22:48:23Z Senate S S 2004-07-13 108 ssfi00 Finance Committee Senate Standing Referred to 2004-07-13T20:10:04Z Smuggled Tobacco Prevention Act of 2004 108 4820 HR 2004-07-13 Referred to the Committee on Ways and Means, and in addition to the Committee on the Judiciary, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned. Identical bill CRS 2004-07-13 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8032-8034) IntroReferral 2004-07-13 Sponsor introductory remarks on measure. (CR S8032) IntroReferral B00100 9 Library of Congress 2004-07-13 Introduced in Senate IntroReferral 10000 9 Library of Congress W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR N Taxation Accounting Administrative procedure Administrative remedies Agriculture and Food Agriculture in foreign trade Business records Cigarettes Civil Rights and Liberties, Minority Issues Civil actions and liability Commerce Crime and Law Enforcement Damages Department of Labor Department of the Treasury Disciplining of employees Discrimination in employment Dismissal of employees Drug abuse Employee rights Evidence (Law) Ex-offenders Export controls Finance and Financial Sector Fines (Penalties) Foreign Trade and International Finance Forfeiture Fraud Government Operations and Politics Government paperwork Grievance procedures Identification devices Indian lands International Affairs International cooperation Labeling Labor and Employment Law Legal fees Licenses Limitation of actions Minorities Native Americans Packaging Retail trade Searches and seizures Smokeless tobacco Smuggling State taxation Surety and fidelity Tax treaties Tobacco Tobacco exports Tobacco industry Tobacco tax Wage restitution Whistle blowing Wholesale trade Taxation 00 2004-07-13 Introduced in Senate 2004-09-15T18:40:42Z Smuggled Tobacco Prevention Act of 2004 - Amends the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such.

Requires a person to post a bond with the Secretary in order to export tobacco products. Requires a tobacco wholesaler to have a permit and to maintain certain records.

Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information exchange agreements with foreign countries.

Establishes new criminal offenses relating to the distribution of tobacco products.

Raises the $1,000 civil penalty for violations relating to tobacco products to $10,000.

Amends the Contraband Cigarette Trafficking Act to: (1) expand the applicability of such Act from cigarettes only to tobacco products (cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco); (2) define a "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 2,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes and that is possessed illegally; and (3) establish new unlawful acts.

Allows a State tobacco tax authority to bring a civil action in U.S. district court for the collection of State cigarette taxes.

Prohibits retaliation against employees (whistleblowers) who provide information in contraband tobacco cases. Provides for administrative and judicial remedies for such whistleblowers.]]>

Smuggled Tobacco Prevention Act of 2004 Display Title Smuggled Tobacco Prevention Act of 2004 Official Title as Introduced A bill to amend the Internal Revenue Code of 1986 to deter the smuggling of tobacco products into the United States, and for other purposes. Introduced in Senate IS Short Titles as Introduced Smuggled Tobacco Prevention Act of 2004 Introduced in Senate 2004-07-13T04:00:00Z 2004-07-13 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S8032-8034) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.