HR 1839 · 108th Congress · Taxation
Youth Smoking Prevention and State Revenue Enforcement Act
Bill Progress
✓
Introduced2
Committee3
House Vote4
Senate5
EnactedLatest: Subcommittee Hearings Held.(2003-05-01)
Plain Language Summary
[AI summary unavailable — showing source text]
Youth Smoking Prevention and State Revenue Enforcement Act - Amends the Jenkins Act to require each person who engages in an interstate sale or distribution of cigarettes to comply with all the sales and use tax and other laws applicable to cigarette distribution or sale in the State and place in which the cigarettes are delivered. Authorizes a State Attorney General to bring a civil action to obtain any appropriate relief, including money damages, for a violation of such Act. Eliminates the $1,000 criminal penalty limitation. Includes within the definitions of: (1) "cigarette" loose rolling tobacco; (2) "person" Indian tribal organizations or tribal governments; (3) "State" U.S. territories or possessions; and (4) "interstate sale or distribution of cigarettes" sales outside Indian lands where the order was processed.…
Summarized by Claude AI · Non-partisan · For informational purposes only