Revises various provisions relating to tobacco products. (BDR 32-190)

AN ACT relating to tobacco products; revising provisions governing the licensing of persons engaged in the manufacturing, distribution and sale of tobacco products; requiring wholesale dealers of other tobacco products to keep on hand at all times a certain inventory of other tobacco products; establishing procedures to claim a refund for any amount, penalty or interest erroneously paid in connection with taxes on tobacco products; revising provisions governing the possession, transfer and sale of cigarettes and the reports filed by wholesale dealers of cigarettes; revising provisions governing revenue stamps; requiring manufacturers and retail dealers of cigarettes to maintain certain information on file with the Department of Taxation; revising requirements for wholesale dealers of cigarettes and distributors to report certain information to the Department; revising civil penalties imposed for certain violations of law governing tobacco products; revising provisions governing the imposition and payment of the tax on other tobacco products; revising requirements for wholesale dealers and retail dealers of other tobacco products to retain certain records; revising provisions governing changes to the directory of cigarette manufacturers and brand families maintained by the Department; and providing other matters properly relating thereto.