LD 2093
pg. 9
An Act To Strengthen the Collection of the Tax on Tobacco Products
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LR 3250
Item 1
8.__Default proceedings.__
Default proceedings must be held in
the same manner as default proceedings in other civil actions,
except that service of motions and affidavits related to the
default proceedings need not be served upon any person who has
not answered or otherwise defended in the action under this
section.
SUMMARY
This bill strengthens the ability of the State to enforce the
collection of the tax on tobacco products. The bill also permits
the seizure and forfeiture of contraband tobacco products within
the State. The bill also strengthens and clarifies the penalties
for distributing or selling tobacco products in contravention of
the law.
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