Alabama 2022 Regular Session

Alabama House Bill HB440

Introduced
3/3/22  

Caption

Tobacco products, tax, enforcement by Revenue Dept and law enforcement, tobacco account required, transporting when unstamped and untaxed, civil penalites by Dept., criminal penalties, forfeiture of motor vehicles authorized, Secs. 40-25-8.1, 40-25-8.2, 40-25-26.1 added; Sec. 40-25-16.1 am'd.

Impact

If enacted, HB440 will amend existing statutes related to tobacco enforcement and taxation. The introduction of civil penalties and the possibility of forfeiture of motor vehicles used for transporting untaxed tobacco products indicates a stricter approach towards ensuring compliance. This could potentially change the operational dynamics for both consumers and vendors of tobacco products, increasing the accountability and scrutiny under which these products are handled within the state. Law enforcement will likely have increased authority in dealing with violations, creating a more challenging environment for illegal tobacco transportation and sales.

Summary

House Bill 440 addresses the regulation and taxation of tobacco products, specifically focusing on enforcement by the Revenue Department and law enforcement agencies. This bill proposes the establishment of a tobacco account for tracking and accountability purposes in the state. Furthermore, it introduces civil and criminal penalties for violations involving unstamped and untaxed tobacco products, thereby reinforcing the legal framework surrounding tobacco taxation and compliance.

Contention

Discussions around HB440 may highlight differing viewpoints on the enforcement of tobacco regulations. Supporters argue that these measures are necessary to curb illegal tobacco trade and ensure that the state derives appropriate tax revenue, which is essential for public funding. On the other hand, there may be concerns about the potential overreach of law enforcement powers and the implications for personal freedoms regarding tobacco use and transportation. The balance between regulation and individual rights will likely be a point of contention during further legislative discussions.

Companion Bills

AL SB216

Same As Tobacco products, tax, enforcement by Revenue Dept and law enforcement, tobacco account required, transporting when unstamped and untaxed, civil penalites by Dept., criminal penalties, forfeiture of motor vehicles authorized, Secs. 40-25-8.1, 40-25-8.2, 40-25-26.1 added; Sec. 40-25-16.1 am'd.

Previously Filed As

AL HB438

Tobacco products, heated tobacco product definition and tax provided for.

AL HB357

Tobacco products, heated tobacco product definition and tax provided for

AL SB96

Tobacco products, heated tobacco product definition added.

AL HB155

Blount County, taxation of tobacco, vapor, and alternative nicotine products, constitutional amendment

AL HB65

Alcoholic Beverage Control Board, regulation of retail sale of certain tobacco products, electronic nicotine delivery

AL HB415

Law enforcement, Police Abuse Registry and Law Enforcement Injury Fund created, penalties provided for and civil actions authorized

AL SB2

Alcoholic Beverage Control Board, regulation of retail sale of certain tobacco products and electronic nicotine delivery systems, further provided

AL HB8

Alcoholic Beverage Control Board, regulation of retail sale of certain tobacco products and electronic nicotine delivery systems, further provided

AL HB370

Elmore County, to levy an excise tax on vapor products, alternative nicotine products, and tobacco products; and to levy a property assessment.

AL SB238

Coffee County, Town of Kinston, speeding enforcement, automated photo enforcement as civil violations, civil penalties, appeal procedures

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