[Congressional Bills 108th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1839 Introduced in House (IH)]







108th CONGRESS
  1st Session
                                H. R. 1839

   To amend the Act of October 19, 1949, entitled ``An Act to assist 
       States in collecting sales and use taxes on cigarettes''.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             April 29, 2003

   Mr. Green of Wisconsin (for himself and Mr. Pence) introduced the 
  following bill; which was referred to the Committee on the Judiciary

_______________________________________________________________________

                                 A BILL


 
   To amend the Act of October 19, 1949, entitled ``An Act to assist 
       States in collecting sales and use taxes on cigarettes''.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Youth Smoking Prevention and State 
Revenue Enforcement Act''.

SEC. 2. REVISION OF ACT OF OCTOBER 19, 1949.

    The Act of October 19, 1949, entitled ``An Act to assist States in 
collecting sales and use taxes on cigarettes'' (15 U.S.C. 375 et seq.) 
is amended by striking ``That for the purposes of this Act'' and all 
that follows through the end of the Act and inserting the following:

``SECTION 1. SHORT TITLE.

    ``This Act may be cited as the ``Jenkins Act''.

``SEC. 2. INTERSTATE SALES OF CIGARETTES.

    ``(a) Compliance with Laws.--Each person who engages in an 
interstate sale or distribution of cigarettes shall comply with all the 
sales and use tax and other laws, applicable to the distribution or 
sale of cigarettes, in the State and place in which the cigarettes are 
delivered.
    ``(b) Recordkeeping and Reporting.--Each person who engages in an 
interstate sale or distribution of cigarettes, or who advertises, or 
offers to engage in, such a sale or distribution, shall--
            ``(1) first file with the tobacco tax administrator of the 
        State and place in which the cigarettes are to be offered, 
        advertised, or delivered, a statement setting forth the 
        person's name and trade name (if any), and the address of that 
        person's principal place of business and any other place of 
        business; and
            ``(2) not later than the 10th day of each calendar month, 
        file with that tobacco tax administrator a memorandum or copy 
        of the invoice covering each and every interstate sale or 
        distribution of cigarettes into that State or place during the 
        previous calendar month, and such memorandum or invoice shall 
        include the name and address of the person to whom the 
        cigarettes are delivered, the brand, and the quantity thereof.

``SEC. 3. CIVIL ACTION.

    ``In addition to any other remedies available under other Federal 
or State law, the Attorney General of a State may in a civil action 
obtain any appropriate relief, including money damages, against any 
person who violates, or is about to engage in a violation of, section 
2.

``SEC. 4. CRIMINAL PENALTY.

    ``Whoever violates section 2 shall be fined under title 18, United 
States Code, or imprisoned not more than 6 months, or both.

``SEC. 5. DEFINITIONS.

    ``As used in this Act--
            ``(1) the term `Attorney General', with respect to a State, 
        means the chief law enforcement officer of that State, or the 
        designee of that officer;
            ``(2) the term `cigarette' means--
                    ``(A) any roll of tobacco wrapped in paper or in 
                any substance not containing tobacco which is to be 
                burned;
                    ``(B) any roll of tobacco wrapped in any substance 
                containing tobacco that, because of its appearance, the 
                type of tobacco used in the filler, or its packaging or 
                labeling is likely to be offered to, or purchased by 
                consumers as a cigarette described in subparagraph (A); 
                or
                    ``(C) loose rolling tobacco that, because of its 
                appearance, type, packaging, or labeling, is likely to 
                be offered to , or purchased by, consumers as tobacco 
                for making cigarettes;
            ``(3) the term `interstate sale or distribution of 
        cigarettes' means any sale or distribution to an individual for 
        personal consumption of cigarettes, made for delivery within 
        the United States but outside the State or Indian lands where 
        the order is processed;
            ``(4) the term `State' means a State of the United States, 
        the District of Columbia, the Commonwealth of Puerto Rico, or 
        any territory or possession of the United States;
            ``(5) the term `person' means an individual, a corporation, 
        company, association, firm, partnership, society, joint stock 
        company, an Indian tribal organization, or an Indian tribal 
        government;
            ``(6) the term `tribal organization' has the meaning give 
        that term in section 4 of the Indian Self-Determination and 
        Education Assistance Act (25 U.S.C. 450b); and
            ``(7) the term `Indian lands' has the meaning given that 
        term in section 3 of the Archeological Resources Protection Act 
        of 1979 (16 U.S.C. 470bb).''.

SEC. 3. EFFECTIVE DATE.

    The amendment made by this Act shall take effect on the first day 
of the first month beginning on or after 60 days after the date of the 
enactment of this Act.
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