Miscellaneous Measures to Discourage Cigarette Smuggling: Hearing Before the Subcommittee on Miscellaneous Revenue Measures of the Committee on Ways and Means, House of Representatives, Ninety-fifth Congress, Second Session ... March 21, 1978U.S. Government Printing Office, 1978 - 118 sider |
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31 cents ACIR additional tax amount believe BIAGGI bootlegging of cigarettes BURLESON cartons cents a pack cents per pack Chairman ciga cigarette bootlegging cigarette smuggling cigarette tax rates collected Congress Connecticut contraband approach contraband bill contraband cigarettes cost COTTER counterfeiting criminal dealer distribution Dubno effective EHRLICH eliminate enactment Federal cigarette tax Federal Government Federal tax Florida going hearing high tax illegal incentive increasing the Federal Internal Revenue Code JENKINS JONES law enforcement loss low tax manufacturer ment million National Tobacco Tax North Carolina organized crime paragraph PATTISON percent profit proposals question retail rettes Rothenberg SCHULZE Secretary Senate SHEEHAN statement subsection tax administrators tax approach tax equalization approach tax evasion tax imposed tax on cigarettes tax revenues taxation Thank thereof title 18 tobacco producers Tobacco Tax Association Treasury uniform rate bills uniform tax United States Code Virginia WAGGONNER WALTER wholesalers York City
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Side 4 - The amounts appropriated by paragraphs (1), (2), and (3) shall be transferred at least quarterly from the general fund of the Treasury to the Trust Fund on the basis of estimates made by the Secretary of the Treasury of the amounts referred to in paragraphs (1), (2), and (3) received in the Treasury. Proper adjustments shall be made in the amounts subsequently transferred to the extent prior estimates were in excess of or less than the amounts required to be transferred.
Side 13 - Trust Fund"). The Trust Fund shall consist of such amounts as may be appropriated or credited to the Trust Fund as provided in this section.
Side 16 - FUND. (a) CREATION OF TRUST FUND. — There is hereby established in the Treasury of the United States a trust fund to be known as the "Highway Trust Fund" (hereinafter in this section called the "Trust Fund").
Side 3 - Deep Seabed Revenue Sharing Trust Fund (a) CREATION OF TRUST FUND. - There is established in the Treasury of the United States a trust fund to be known as the 'Deep Seabed Revenue Sharing Trust Fund...
Side 5 - States, * shall be subject to seizure and forfeiture and all provisions of the Internal Revenue Code of 1954 relating to the seizure, forfeiture, and disposition of firearms, as defined in section 5845 (a) of that Code, shall, so far as applicable, extend to seizures and forfeitures under the provisions of this chapter.
Side 8 - cigarette' means "(A) any roll of tobacco wrapped in paper or in any substance not containing tobacco, and "(B) any roll of tobacco wrapped in any substance containing tobacco which, because of its appearance, the type of tobacco used in the filler, or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in subparagraph (A). "(2) The term 'commerce...
Side 5 - DATES. (1) IN GENERAL. Except as provided in paragraph (2), the amendments made by this section shall apply to taxable years beginning after December 31, 2002. (2) SUBSECTION (b). The amendments made by subsection (b) shall take effect on the date of the enactment of this Act [5/28/2003].
Side 9 - Such importers, manufacturers, dealers, and collectors shall make such records available for inspection at all reasonable times, and shall submit to the Secretary such reports and information with respect to such records and the contents thereof as he shall by regulations prescribe.
Side 106 - I appreciate having the opportunity to submit this statement, Mr. Chairman. The problem of cigarette bootlegging is a very serious one for many of our states, and I hope that you and the other members of the subcommittee will be able to develop an appropriate legislative response after listening to and reviewing the testimony that is presented. As you know, many individuals and groups, including the Advisory Commission on Intergovernmental Relations, believe that this problem can only be resolved...
Side 3 - Code of 1954 (relating to taxable income of individuals electing the standard deduction) is amended by striking out "and" at the end of paragraph (1), by striking out the period at the end of paragraph (2) and inserting in lieu thereof ", and...