Rejected

5

Cigarette Tax Inventory Reimbursement

Messrs. Tarr, Ross and Hedlund moved that the bill be amended by inserting at the end thereof the following new Sections:

SECTION__. Section 72 of chapter 46 of the acts of 2013 is hereby repealed.

SECTION__. Notwithstanding any general or special law to the contrary, any person who, pursuant to the provisions of section 72 of chapter 46 of the acts of 2013, paid an additional excise of 50 mills per cigarette on all cigarettes and all unused adhesive and encrypted stamps upon which an excise of only 100½ mills has previously been paid may file applications for abatement in a form prescribed by the department of revenue; provided, however, that the department shall make abatement forms available within 30 days of the effective date of this act; provided further that the department shall refund the full amount of the abatement within 30 days of receipt of a completed abatement form from any person who paid an additional excise of 50 mills per cigarette on all cigarettes and all unused adhesive and encrypted stamps upon which an excise of only 100½ mills has previously been paid pursuant to section 72 of chapter 46 of the acts of 2013; and provided further, that all applications for abatement pursuant to this section shall be filed with the department no later than December 31, 2013.