CHAPTER 245 - CIGARETTE TAX AND TOBACCO TAX LAW
- §245-1 - Definitions.
- §245-2.5 - Retail tobacco permit.
- §245 2 - .6 Unlawful tobacco retailing in the first degree.
- §245 2 - .7 Unlawful tobacco retailing in the second degree.
- §245-2 - License.
- §245-3 - Taxes.
- §245-4 - REPEALED.
- §245-5 - Returns.
- §245-6 - Payment of taxes; penalties.
- §245-7 - Determination of taxes; additional assessments, credits, and refunds.
- §245-8 - Records to be kept.
- §245-9 - Inspection.
- §245-10 - Appeals.
- §245-11 - Chapter 235 and chapter 237 applicable.
- §245-12 - Investigations; contempts; fees.
- §245-13 - Administration by director; rules and regulations.
- §245-14 - REPEALED.
- §245-15 - Disposition of revenues.
- §245-16 - Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxes.
- §245-21 - Payment of tax through use of stamps; exemptions.
- §245-22.5 - Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P.
- §245-22 - Affixation; required prior to distribution; method and manner.
- §245-23 - Department to furnish stamps; designs, specifications, and denominations.
- §245-24 - Sales through financial institutions.
- §245-25 - Purchase of stamps; when; by licensee or designee.
- §245-26 - Price; payment; deferred payment purchases.
- §245-27 - Maximum amount of deferred-payment purchases; bond.
- §245-28 - Time for payment of deferred-payment purchases; manner of payment.
- §245-29 - Suspension or reduction of privilege to purchase on deferred-payment basis.
- §245-30 - Penalty for failure to make timely payment.
- §245-31 - Monthly report on distributions of cigarettes and tobacco products, and purchases of stamps.
- §245-32 - Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State.
- §245-33 - Unused stamps; cancellation of stamps.
- §245-34 - Approval of department required for transfer of stamps.
- §245-35 - Unlicensed possession or use of stamps.
- §245-36 - Counterfeiting stamps.
- §245-37 - Sale or purchase of packages of cigarettes without stamps; fines and penalties.
- §245-38 - Vending unstamped cigarettes.
- §245-39 - Penalty exemptions; presumptions.
- §245-40 - Forfeitures; disposition.
- §245-41.5 - Cigarette tax stamp administrative special fund.
- §245-41 - Enforcement; injunction; disposition of fines.
- §245-42 - Rules.
- §245-51 - Export and foreign cigarettes prohibited.
- §245-52 - Alteration of packaging prohibited.
- §245-53 - Criminal penalties for illegal sale of export or foreign cigarettes.
- §245-54 - Confiscation and seizure of illegal export or foreign cigarettes.
- §245-55 - Forfeiture.
- §245-56 - Affixing of cigarette tax stamps to export cigarettes or altered packages prohibited.
- §245-57 - Documentation of foreign cigarettes.
- §245-58 - Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties.
- §245-59 - Unfair trade practices.
- §245-60 - Deceptive cigarette sales.
- §245-61 - Enforcement.
- §245-62 - Applicability.
- §245-63 - Penalties cumulative.