What is the jenkins act, and where do i find it.?
my friend is in jail, and he said this would help his case. i don't know where to look for it, or what it is about, he cant tell me what he is in there for until after his court.. i need to research this to help him.
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A 1949 law called the Jenkins Act says anyone who ships cigarettes nationally must file monthly reports with each state tax collector listing "the name and address of the person to whom the shipment was made, the brand, and the quantity thereof." Washington state attorney general Christine Gregoire filed suit against DirtCheap in October 2002, alleging a violation of the Jenkins Act. The case is still pending, with a federal court in Washington in May denying the company's motion to dismiss the lawsuit.
Established businesses tend to follow the Jenkins Act, but small Internet retailers don't have as strong an incentive. Scores of online retailers sell cigarettes, but spokesman Timothy Connolly said the Massachusetts Department of Revenue has obtained customer lists from only 10 retailers after the state sent out Jenkins Act notifications.
It is found in US Code Title 15, Chapter 10A, Section 375
For the purposes of this chapter—
(1) The term “person” includes corporations, companies, associations, firms, partnerships, societies, and joint stock companies, as well as individuals.
(2) The term “cigarette” means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other substance or material except tobacco.
(3) The term “distributor licensed by or located in such State” means—
(A) in the case of any State which by State statute or regulation authorizes the distribution of cigarettes at wholesale or retail, any person so authorized, or
(B) in the case of any other State, any person located in such State who distributes cigarettes at wholesale or retail;
but such term in no case includes a person who acquires cigarettes for purposes other than resale.
(4) The term “use”, in addition to its ordinary meaning, means the consumption, storage, handling, or disposal of cigarettes.
(5) The term “tobacco tax administrator” means the State official duly authorized to administer the cigarette tax law of a State.
(6) The term “State” includes the District of Columbia, Alaska, Hawaii, and the Commonwealth of Puerto Rico.
(7) The term “transfers for profit” means any transfer for profit or other disposition for profit, including any transfer or disposition by an agent to his principal in connection with which the agent receives anything of value.
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