HB3971

Legislative Summary

Vapor products; vapor product manufacturer attestation, material change, directory of manufacturers and products and unlawful acts; Attorney General; attestation; reports; material change; fines; violations; criminal penalties; tobacco products tax enforcement unit and annual report; vapor products; purchase regulations; definitions; untaxed merchandise, bond, and penalties; tobacco products; trucks and vehicles; Tax Commission licenses and fees; tobacco product distributors and retailers, required record-keeping, sellers; effective date.