BILL NUMBER: AB 2184	AMENDED
	BILL TEXT

	AMENDED IN ASSEMBLY  APRIL 6, 2016
	AMENDED IN ASSEMBLY  MARCH 29, 2016

INTRODUCED BY   Assembly  Members   Low
    and Calderon  
Member   Low 
    (   Coauthors: 
Assembly Members   Bloom,  
  Irwin,     and
Salas   ) 

                        FEBRUARY 18, 2016

   An act to amend Section 30166.1 of the Revenue and Taxation Code,
relating to taxation.


	LEGISLATIVE COUNSEL'S DIGEST


   AB 2184, as amended, Low. Cigarette tax: stamps and meter
machines: report.
   The Cigarette and Tobacco Products Tax Law imposes a tax on
distributors of cigarettes at the rate of $0.87 per package of 20
cigarettes. That law requires that tax be paid through the use of
stamps or meter impressions, and requires that these stamps or meter
impressions be affixed to each package of cigarettes distributed.
That law requires stamps and meter register settings to be sold at
their denominated values less 0.85% to licensed distributors.
   Existing law, no later than July 1, 2005, required the Board of
Equalization to submit a report to the Legislature that evaluates the
average actual costs, including labor, for applying indicia or
impressions, bonding, warehousing, and leasing stamping equipment,
including case cutters and packers, associated with applying stamps
or meter impressions to cigarette packages and requires that report
to be updated every 2 years.
   This bill instead would require a report making the same
evaluation to be submitted to the Legislature no later than January
1, 2018, and would require that report to be updated and submitted to
the Legislature every 2 years.
   Vote: majority. Appropriation: no. Fiscal committee: yes.
State-mandated local program: no.


THE PEOPLE OF THE STATE OF CALIFORNIA DO ENACT AS FOLLOWS:

  SECTION 1.  Section 30166.1 of the Revenue and Taxation Code is
amended to read:
   30166.1.  (a) No later than January 1, 2018, the board shall
submit  a report  to the Legislature  a report
 that evaluates the average actual costs, including labor for
applying indicia or impressions, bonding, warehousing, and leasing
stamping equipment, including case cutters and packers, associated
with applying stamps or meter impressions to cigarette packages.
   (b) (1) A report to be submitted pursuant to subdivision (a) shall
be submitted in compliance with Section 9795 of the Government Code.

   (2) Notwithstanding Section 10231.5 of the Government Code, the
report required by subdivision (a) shall be updated and submitted to
the Legislature every two years.