H. B. 4428

         (By Delegates Perdue, Barill, Caputo, Frazier,

            Perry, Shaver, Walker, Williams, Marshall,

                         Paxton and White)

         [Introduced February 6, 2012; referred to the

         Committee on Health and Human Resources then Finance.]

A BILL to amend the Code of West Virginia, 1931, as amended, by adding thereto a new section, designated §16-9D-11, relating to providing that any person who maintains a "roll your own" cigarette machine at a retail establishment is deemed a manufacturer of cigarettes and that the resulting product is deemed to be cigarettes sold to a consumer for purposes of this article nine-d, article nine-b, chapter sixteen, article seventeen, chapter eleven and article twenty-five, chapter forty-seven of this code.

Be it enacted by the Legislature of West Virginia:

    That the Code of West Virginia, 1931, as amended, be amended by adding thereto a new section, designated §16-9D-11, to read as follows:

ARTICLE 9D. ENFORCEMENT OF STATUTES IMPLEMENTING TOBACCO MASTER SETTLEMENT AGREEMENT.

§16-9D-11. "Roll your own" cigarette machines at retail establishments.

    Any person who maintains a machine at a retail establishment that enables a person to process at that establishment tobacco, or any product that is made or derived from tobacco, into a roll or tube is deemed a manufacturer of cigarettes and the resulting product is deemed to be cigarettes sold to a consumer for purposes of this article nine-d, article nine-b, chapter sixteen, article seventeen, chapter eleven and article twenty-five, chapter forty-seven of this code.

    NOTE: The purpose of this bill to provide that any person who maintains a "roll your own" cigarette machine at a retail establishment is deemed a manufacturer of cigarettes and that the resulting product is deemed to be "cigarettes sold to a consumer" which would require payment of excise tax on the cigarettes.

    §16-9D-11 is new; therefore, it has been completely underscored.