Amendment No. 185

Senate Amendment to Senate Bill No. 244 (BDR 32-1190)

Proposed by: Committee on Taxation

Amendment Box:

Resolves Conflicts with: N/A

Amends: Summary: Title: Preamble: Joint Sponsorship:

ASSEMBLY ACTION Initial and Date | SENATE ACTION Initial and Date

Adopted Lost | Adopted Lost

Concurred In Not | Concurred In Not

Receded Not | Receded Not

Amend section 1, page 1, line 3, after "1." by inserting:

"A wholesale or retail dealer shall not affix a Nevada cigarette revenue stamp or a metered machine impression upon a package, carton, packet or other container of cigarettes which:

(a) Does not meet the requirements of the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. §§ 1331 et seq., for the placement of labels, warnings or any other information required by that Act to be placed upon a container of cigarettes sold within the United States;

(b) Is labeled as "for export only," "U.S. tax exempt," "for use outside the U.S." or with similar wording indicating that the manufacturer did not intend for the product to be sold in the United States;

(c) Has been altered by the unauthorized addition or removal of wording, labels or warnings described in paragraph (a) or (b);

(d) Has been exported from the United States after January 1, 2000, and imported into the United States in violation of 26 U.S.C. § 5754; or

(e) Violates a federal trade-mark or copyright law.

2.".

Amend section 1, page 1, line 10, by deleting "2." and inserting "3.".

Amend section 1, page 1, line 11, after "subsection 1" by inserting "or 2".

Amend section 1, page 1, between lines 13 and 14, by inserting:

"4. Notwithstanding any other provision of law, the department may seize, destroy or sell to the manufacturer, for export only, a container of cigarettes upon which a revenue stamp or metered machine impression was placed in violation of subsection 1 or 2.".

Amend section 1, page 1, line 14, by deleting "3." and inserting "5.".

Amend the bill as a whole by deleting sec. 4 and adding new sections designated sections 4 and 5 following sec. 3, to read as follows:

"Sec. 4. The amendatory provisions of this act do not apply to violations committed before the effective date of this act.

Sec. 5. This act becomes effective upon passage and approval.".

Amend the title of the bill to read as follows:

"AN ACT relating to taxation; prohibiting a dealer from taking certain actions regarding cigarettes manufactured for export outside the United States; prohibiting a dealer from affixing a revenue stamp or meter impression upon certain containers of cigarettes; providing a penalty; and providing other matters properly relating thereto.".