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S 1706 112th Congress Senate Taxation Administrative law and regulatory procedures Business records Department of the Treasury Drug, alcohol, tobacco use Fraud offenses and financial crimes Indian lands and resources rights Law enforcement administration and funding Licensing and registrations Manufacturing Retail and wholesale trades Sales and excise taxes Smuggling and trafficking Tax administration and collection, taxpayers

STOP Act

Introduced: October 13, 2011 See on congress.gov
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 13, 2011
Read twice and referred to the Committee on Finance.
Oct 13, 2011
Introduced in Senate
 Plain-English summary Congressional Research Service

Smuggled Tobacco Prevention Act of 2011 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages. Defines "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco. Extends record keeping requirements to wholesalers and retailers of tobacco products and processed tobacco.

Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings.

Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products.

Establishes new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000.

Requires the Secretary of the Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco.

Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means.

Provides for the enforcement of this Act in Indian tribal areas.

What's happening now October 13, 2011

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1