A bill to eliminate racketeering in the sale and distribution of cigarettes and to assist State and local governments in the enforcement of cigarette taxes.

Prohibits the transportation of contraband cigarettes in interstate commerce. Defines "contraband cigarettes" as a quantity of more than 2,000 cigarettes, bearing no evidence of the payment of applicable State cigarette taxes, in the possession of any person other than a common or contract carrier or a person licensed by the tax department of the State where the cigarettes are found or the Internal Revenue Service.