Enforcement of State and Local Tobacco Taxes after Hemi Group
Main Article Content
Abstract
In the third of five notes in the Columbia Business Law Review Survey, the author discusses the methods state and local governments have to address the challenges they face in collecting cigarette excise taxes. This note examines regulatory failures that have led to rampant evasion and harmed state and local budgets, as well as the regulatory approaches these governments may take in trying to improve compliance. This note concludes that state and local governments cannot rely on federal enforcement programs but should instead make their own investments in regulatory improvements and investigation to improve the collection yield.
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Notes
How to Cite
Buente, C. B. (2011). Enforcement of State and Local Tobacco Taxes after Hemi Group. Columbia Business Law Review, 2010(2). https://doi.org/10.7916/cblr.v2010i2.2926