BILL ANALYSIS Ó
AB 2184
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Date of Hearing: May 25, 2016
ASSEMBLY COMMITTEE ON APPROPRIATIONS
Lorena Gonzalez, Chair
AB
2184 (Low) - As Amended April 6, 2016
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|Policy |Revenue and Taxation |Vote:|9 - 0 |
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Urgency: No State Mandated Local Program: NoReimbursable: No
SUMMARY:
This bill requires the Board of Equalization (BOE) to submit a
report every two years to the Legislature that evaluates the
costs associated with applying stamps or meter impressions to
cigarette packages.
FISCAL EFFECT:
AB 2184
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Minor and absorbable costs.
COMMENTS:
Background and purposes. Existing law imposes a tax, under the
Cigarette and Tobacco Products Tax Law, on cigarette
distributors at the rate of $0.87 per package of 20 cigarettes.
The law requires the cigarette tax be paid through the use of
stamps or meter impressions. Specifically, these stamps or meter
impressions must be affixed to each package of cigarettes
distributed. This bill would continue the requirement that BOE
report to the Legislature on the costs associated with applying
these stamps or meter impressions.
1)Analysis Prepared by:Luke Reidenbach / APPR. / (916)
319-2081