26th Annual Report Page: 9
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9 smuggling,
and to recommend what actions by the federal or state governments
would reduce those losses. An earlier ACIR study in 1977 had been
followed by passage of the 1978 Cigarette Contraband Act, making smuggling
a federal crime.
The updated study, Cigarette Tax Evasion: A Second Look, found that
the magnitude of organized interstate smuggling has declined dramatically
since the 1970s due, in large part, to the legislation and its implementation.
Since 1980, the tax rate disparities between states have widened,
suggesting the need for a continued federal law enforcement presence to
prevent a resurgence of cigarette smuggling.
The latest report also found an estimated net loss of $255 million
in cigarette taxes in FY 1983 by state and local governments. An overwhelming
share of the loss occurred through tax-exempt sales on military
bases and Indian reservations.
The Commission's recommended actions included: active law enforcement
at both federal and state levels, with continued congressional support
for the efforts of the Bureau of Alcohol, Tobacco, and Firearms; closer
cooperation between military, federal, and state officials to reduce
the incidence of bootlegging on military installations; and renewed
efforts by states to reach agreements with Indian leaders for collecting
the cigarette tax on sales in reservations.
Intergovernmental Agreements. As early as 1961, the ACIR expressed
its interest in encouraging intergovernmental approaches to public service
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United States. Advisory Commission on Intergovernmental Relations. 26th Annual Report, book, January 1985; Washington, D.C.. (https://digital.library.unt.edu/ark:/67531/metadc1306/m1/13/: accessed April 23, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.