2002 Senate Bill 1396 / Public Act 607

Introduced in the Senate

Aug. 13, 2002

Introduced by Sen. Joanne Emmons (R-23)

To allow a bad debt allowance by tobacco wholesalers against the amount of tobacco taxes they owe (and which they may not be able to collect from bankrupt dealers).

Referred to the Committee on Finance

Sept. 24, 2002

Amendment offered

To remove a provision changing the process by which the Department of Treasury reviews claims by cigarette wholesalers that they should not have to pay tobacco taxes not collected from retailers who have gone bankrupt.

The amendment passed by voice vote

Sept. 25, 2002

Passed in the Senate 33 to 0 (details)

In the House

Nov. 7, 2002

Referred to the Committee on Tax Policy

Dec. 3, 2002

Passed in the House 99 to 0 (details)

To allow a bad debt allowance by tobacco wholesalers against the amount of tobacco taxes they owe (and which they may not be able to collect from bankrupt dealers).

Signed by Gov. John Engler

Dec. 20, 2002