Connecticut 2011 Regular Session

Connecticut Senate Bill SB01215 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	General Assembly Substitute Bill No. 1215
2		-	January Session, 2011 _____SB01215FIN___040711____
	1	+	General Assembly Raised Bill No. 1215
	2	+	January Session, 2011 LCO No. 4854
	3	+	04854_______FIN
	4	+	Referred to Committee on Finance, Revenue and Bonding
	5	+	Introduced by:
	6	+	(FIN)
3	7
4	8		General Assembly
5	9
6		-	~~Substitute~~ Bill No. 1215
	10	+	Raised Bill No. 1215
7	11
8	12		January Session, 2011
9	13
10		-	_____SB01215FIN___040711____
	14	+	LCO No. 4854
	15	+
	16	+	04854_______FIN
	17	+
	18	+	Referred to Committee on Finance, Revenue and Bonding
	19	+
	20	+	Introduced by:
	21	+
	22	+	(FIN)
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12	24		AN ACT CONCERNING CERTAIN CIGARETTE TAX VIOLATIONS AND OTHER CHANGES.
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14	26		Be it enacted by the Senate and House of Representatives in General Assembly convened:
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16	28		Section 1. Subsection (e) of section 12-286 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
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18		-	(e) (1) Any person who knowingly sells, offers for sale or possesses with intent to sell any cigarettes, without a license as provided in this chapter, shall be fined not more than five hundred dollars or imprisoned for not more than three months, or both, for each offense. Each day of such unauthorized operation may be deemed a separate offense. The provisions of this subdivision shall not apply to any person whose dealer's license has expired, provided the period of operation without such license is not ~~more than~~ ninety days ~~after~~ the date of expiration.
	30	+	(e) (1) Any person who knowingly sells, offers for sale or possesses with intent to sell any cigarettes, without a dealer's license as provided in this chapter, shall be fined not more than five hundred dollars or imprisoned for not more than three months, or both, for each offense. Each day of such unauthorized operation may be deemed a separate offense. The provisions of this subdivision shall not apply to any person whose dealer's license has expired, provided the period of operation without such license has not exceeded ninety days from the date of expiration.
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20		-	(2) Any person who knowingly sells at retail, offers for sale at retail or possesses with intent to sell at retail any taxed tobacco products, as defined in section 12-330a, without a dealer's license as provided in this chapter, shall be fined not more than five hundred dollars or imprisoned for not more than three months, or both, for each offense. Each day of such unauthorized operation may be deemed a separate offense. The provisions of this subdivision shall not apply to any person whose dealer's license has expired, provided the period of operation without such license is not ~~more than~~ ninety days from the date of expiration.
	32	+	(2) Any person who knowingly sells at retail, offers for sale at retail or possesses with intent to sell at retail any taxed tobacco products, as defined in section 12-330a, without a dealer's license as provided in this chapter, shall be fined not more than five hundred dollars or imprisoned for not more than three months, or both, for each offense. Each day of such unauthorized operation may be deemed a separate offense. The provisions of this subdivision shall not apply to any person whose dealer's license has expired, provided the period of operation without such license has not exceeded ninety days from the date of expiration.
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22		-	(3) Any person whose dealer's license has expired and who knowingly sells at retail, offers for sale at retail or possesses with intent to sell at retail any cigarettes or taxed tobacco products, as defined in section 12-330a, where such person's period of operation without such license is not ~~more than~~ ninety days from the date of expiration of such license, shall have committed an infraction and shall be fined ninety dollars.
	34	+	(3) Any person whose dealer's license has expired and who knowingly sells at retail, offers for sale at retail or possesses with intent to sell at retail any cigarettes or taxed tobacco products, as defined in section 12-330a, where such person's period of operation without such license has not exceeded ninety days from the date of expiration of such license, shall have committed an infraction and shall be fined ninety dollars.
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24	36		Sec. 2. Subsection (a) of section 12-304 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
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26	38		(a) (1) No distributor shall sell, and no other person shall sell, offer for sale, display for sale or possess with intent to sell, any cigarettes [(1)] (A) which do not bear stamps evidencing the payment of the tax imposed by this chapter, or [(2)] (B) the stamping of which is prohibited by subsection (b) of section 12-302 or subsection (b) of section 12-303, provided a licensed dealer may keep on hand, at the location for which such dealer's license is issued, unstamped cigarettes, other than cigarettes, the stamping of which is prohibited by subsection (b) of section 12-303, for a period not exceeding twenty-four hours. Any unstamped cigarettes in the possession of a dealer shall be presumed to have been held by such dealer for more than twenty-four hours unless proof is shown to the contrary.
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28	40		(2) [Any] Except as provided in subdivision (3) of this subsection, any person who knowingly violates any provision of subdivision (1) of this subsection shall be fined not more than one thousand dollars or imprisoned not more than one year or both.
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30	42		(3) Any licensed dealer who knowingly violates any provision of subdivision (1) of this subsection shall have committed an infraction and shall be fined ninety dollars, provided (A) the quantity of unstamped cigarettes in the possession of such dealer does not exceed six hundred cigarettes, and (B) it is such dealer's first violation of the provisions of this subsection.
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32	44		Sec. 3. Section 12-487 of the general statutes is repealed and the following is substituted in lieu thereof (Effective July 1, 2011):
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34	46		(a) Each motor carrier operating or causing to be operated on any highway in this state any qualified motor vehicle, as defined in section 12-478, solely and exclusively in intrastate commerce shall register each such vehicle with the Commissioner of Revenue Services, for a fee of ten dollars per vehicle, which registration shall be renewable annually. On the registration of any such vehicle, said commissioner shall provide identification markers for such vehicle to be affixed to the lower rear portion of the exterior side of the vehicle's doors. Such marker shall remain the property of the state and may be recalled for any violation of the provisions of this chapter or of the regulations promulgated hereunder.
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36	48		(b) (1) Each motor carrier operating or causing to be operated on any highway in this state any qualified motor vehicle, as defined in section 12-478, in interstate commerce shall, if such carrier's base jurisdiction is this state, for purposes of any agreement entered into by the commissioner under subsection (c) of section 12-486, register each such vehicle with the Commissioner of Revenue Services, for a fee of ten dollars per vehicle, which registration shall be renewable annually. On the registration of any such vehicle, the commissioner shall provide identification markers for such vehicle to be affixed as required by such agreement. Such marker shall remain the property of the state and may be recalled for any violation of the provisions of this chapter or of the regulations adopted thereunder.
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38	50		(2) Each motor carrier operating or causing to be operated on any highway in this state any qualified motor vehicle, as defined in section 12-478, in interstate commerce shall, if such carrier's base jurisdiction is other than this state, for purposes of any agreement entered into by the commissioner under subsection (c) of section 12-486, affix, in the manner required by such agreement, identification markers to such vehicle.
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40		-	(c) No person shall operate or cause to be operated any such vehicle in this state unless such vehicle bears the identification markers required by this section, provided the commissioner by letter or telegram may authorize the operation, for a period not to exceed ten days as to any one motor carrier, of a vehicle or vehicles without such identification marker when the enforcement of this section would cause undue delay and hardship in the operation of such vehicle or vehicles and when the enforcement of this chapter will not be adversely affected. Any person operating or causing to be operated in this state any qualified motor vehicle, as defined in section 12-478, to which the identification markers required by this section or any regulations adopted in accordance with the provisions of chapter 54 are not properly affixed shall have committed an infraction, the fine for which shall be ninety dollars. Any [provision of the general statutes to the contrary notwithstanding, any] person who is alleged to have committed such an infraction shall follow the procedures set forth in section 51-164n ~~or section 51-164o, as applicable~~.
	52	+	(c) No person shall operate or cause to be operated any such vehicle in this state unless such vehicle bears the identification markers required by this section, provided the commissioner by letter or telegram may authorize the operation, for a period not to exceed ten days as to any one motor carrier, of a vehicle or vehicles without such identification marker when the enforcement of this section would cause undue delay and hardship in the operation of such vehicle or vehicles and when the enforcement of this chapter will not be adversely affected. Any person operating or causing to be operated in this state any qualified motor vehicle, as defined in section 12-478, to which the identification markers required by this section or any regulations adopted in accordance with the provisions of chapter 54 are not properly affixed shall have committed an infraction, the fine for which shall be ninety dollars. Any [provision of the general statutes to the contrary notwithstanding, any] person who is alleged to have committed such an infraction [shall follow the procedures set forth in] may pay the fine by mail or plead not guilty under the provisions of section 51-164n.
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42	54		(d) (1) For purposes of this subsection, "dyed diesel fuel" means diesel fuel that has been dyed in compliance with, or in intended compliance with, regulations adopted under Section 4082 of the Internal Revenue Code of 1986, or any subsequent corresponding internal revenue code of the United States, as amended from time to time; "highway" has the same meaning as provided in section 14-1; and "motor vehicle" has the same meaning as provided in section 14-1, but does not include any passenger motor vehicle, as defined in section 14-1, or any passenger and commercial motor vehicle, as defined in section 14-1.
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44		-	(2) Any person operating or causing to be operated on any highway any motor vehicle that contains ~~dyed diesel fuel~~ in the fuel supply tank of the propulsion engine of such vehicle, unless permitted to do so under a federal law or regulation relating to the use of dyed diesel fuel on the public highways, shall be fined not more than one thousand dollars.
	56	+	(2) Any person operating or causing to be operated on any highway any motor vehicle that contains in the fuel supply tank of the propulsion engine of such vehicle dyed diesel fuel shall, unless permitted to do so under a federal law or regulation relating to the use of dyed diesel fuel on the public highways, shall be fined not more than one thousand dollars.
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46	58		(3) Any person who, upon request by an authorized official of the Department of Revenue Services or another state agency, refuses to allow an inspection of the fuel supply tank of the propulsion engine of a motor vehicle shall be fined not more than one thousand dollars.
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48		-	(4) Any person who is alleged to have violated a provision of this subsection ~~shall follow~~ the ~~procedures set forth in~~ section 51-164n ~~or section 51-164o, as applicable~~.
	60	+	(4) Any person who is alleged to have violated a provision of this subsection may pay the fine by mail or plead not guilty under the provisions of section 51-164n.
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50		-	Sec. 4. Subdivision (2) of subsection (b) of section 12-687 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to payments for tax periods beginning on or after ~~January~~ 1, ~~2012~~):
	62	+	Sec. 4. Subdivision (2) of subsection (b) of section 12-687 of the general statutes is repealed and the following is substituted in lieu thereof (Effective from passage and applicable to payments for tax periods beginning on or after July 1, 2011):
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52		-	(2) (A) Where any tax payment is treated under this subsection as a tax payment not made in a timely manner because it is made by other than electronic funds transfer, there shall be imposed a penalty computed as follows: (i) For the first imposition of a penalty under this subparagraph relating to a tax period beginning on or after January 1, 2012, the penalty shall be equal to ten per cent of the tax payment required to be made by electronic funds transfer, or ~~one hundred~~ dollars, whichever is less; (ii) for the second imposition of a penalty under this subparagraph relating to a tax period beginning on or after January 1, 2012, the penalty shall be equal to ten per cent of the tax payment required to be made by electronic funds transfer, or ten thousand dollars, whichever is less; and (iii) for the third or any subsequent imposition of a penalty under this subparagraph relating to a tax period ending on or after January 1, 2012, the penalty shall be equal to ten per cent of the tax payment required to be made by electronic funds transfer.
	64	+	(2) (A) Where any tax payment is treated under this subsection as a tax payment not made in a timely manner because it is made by other than electronic funds transfer, there shall be imposed a penalty computed as follows: (i) For the first imposition of a penalty under this subparagraph relating to a tax period beginning on or after January 1, 2012, the penalty shall be equal to ten per cent of the tax payment required to be made by electronic funds transfer, or five thousand dollars, whichever is less; (ii) for the second imposition of a penalty under this subparagraph relating to a tax period beginning on or after January 1, 2012, the penalty shall be equal to ten per cent of the tax payment required to be made by electronic funds transfer, or ten thousand dollars, whichever is less; and (iii) for the third or any subsequent imposition of a penalty under this subparagraph relating to a tax period ending on or after January 1, 2012, the penalty shall be equal to ten per cent of the tax payment required to be made by electronic funds transfer.
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54	66		(B) Where any tax payment made by electronic funds transfer is treated under this subsection as a tax payment not made in a timely manner because the bank account designated by the department is not credited by electronic funds transfer for the amount of the tax payment on or before the due date thereof, there shall be imposed a penalty equal to two per cent of the tax payment required to be made by electronic funds transfer, if such failure to pay by electronic funds transfer is for not more than five days, five per cent of the tax payment required to be made by electronic funds transfer, if such failure to pay by electronic funds transfer is for more than five days but not more than fifteen days, and ten per cent of the tax payment required to be made by electronic funds transfer, if such failure to pay by electronic funds transfer is for more than fifteen days.
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59	71		This act shall take effect as follows and shall amend the following sections:
60	72		Section 1 July 1, 2011 12-286(e)
61	73		Sec. 2 July 1, 2011 12-304(a)
62	74		Sec. 3 July 1, 2011 12-487
63		-	Sec. 4 from passage and applicable to payments for tax periods beginning on or after ~~January~~ 1, ~~2012~~ 12-687(b)(2)
	75	+	Sec. 4 from passage and applicable to payments for tax periods beginning on or after July 1, 2011 12-687(b)(2)
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65	77		This act shall take effect as follows and shall amend the following sections:
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67	79		Section 1
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69	81		July 1, 2011
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71	83		12-286(e)
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73	85		Sec. 2
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75	87		July 1, 2011
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77	89		12-304(a)
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79	91		Sec. 3
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81	93		July 1, 2011
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83	95		12-487
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85	97		Sec. 4
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87		-	from passage and applicable to payments for tax periods beginning on or after ~~January~~ 1, ~~2012~~
	99	+	from passage and applicable to payments for tax periods beginning on or after July 1, 2011
88	100
89	101		12-687(b)(2)
90	102
	103	+	Statement of Purpose:
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	105	+	To adjust certain penalties assessed under the cigarette tax, to prohibit impermissible use of dyed diesel fuel, and to provide different penalties for untimely tax payments made by electronic funds transfer.
92	106
93		-	FIN Joint Favorable Subst.
94		-
95		-	FIN
96		-
97		-	Joint Favorable Subst.
	107	+	[Proposed deletions are enclosed in brackets. Proposed additions are indicated by underline, except that when the entire text of a bill or resolution or a section of a bill or resolution is new, it is not underlined.]