74th OREGON LEGISLATIVE ASSEMBLY--2007 Regular Session
 
SA to B-Eng. SJR 4
 
LC 912/SJR 4-B8
 
                      SENATE AMENDMENTS TO
              B-ENGROSSED SENATE JOINT RESOLUTION 4
 
               By COMMITTEE ON FINANCE AND REVENUE
 
                             June 14
 
  On page 1 of the printed B-engrossed joint resolution, line 6,
delete 'distribution' and insert 'consumption'.
  In line 9, delete 'distribution' and insert ' consumption'.
  In line 11, delete 'distribution' and insert ' consumption'.
  Delete lines 12 through 23 and insert:
  ' (2) For purposes of subsection (1) of this section,
consumption occurs when a person in this state purchases or uses
cigarettes, cigars or other tobacco products, other than
purchases made for the purpose of reselling the cigarettes,
cigars or other tobacco products to another person.'.
  Delete line 25.
  On page 2, delete lines 1 and 2.
  In line 3, delete '(b)' and insert '(a)'.
  In line 6, delete '(c)' and insert '(b)'.
  In line 10, after 'under' insert 'subsection (1) of' and after
'laws' insert a colon and delete the rest of the line and line 11
and insert:
  ' (a) Defining terms used in this section.
  ' (b) Prescribing how the taxes imposed under subsection (1) of
this section will be administered and enforced.
  ' (c) Requiring that the taxes imposed under subsection (1) of
this section be prepaid by a distributor upon distribution of the
cigarettes, cigars or other tobacco products for consumption and
be subsequently collected from the consumer.'.
  In line 12, after 'under' insert 'subsection (1) of'.
  In line 15, after 'under' insert 'subsection (1) of'.
  In line 16, delete 'occurring' and insert 'for consumption'.
  In line 18, after 'state' delete the rest of the line and line
19 and insert 'for the purpose of sale to another person as of
January 1, 2008.'.
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