TITLE 12 - TOBACCO TAX
- Subtitle 1 - Definitions; General Provisions
- Section 12-101 - Definitions [Subject to amendment effective May 1, 2011].
- Section 12-102 - Imposition of tax [Subject to amendment effective May 1, 2011].
- Section 12-103 - Presumption of taxability; contraband tobacco products; burden of proof [Subject to amendment effective May 1, 2011].
- Section 12-104 - Exemptions [Subject to amendment effective May 1, 2011].
- Section 12-105 - Tax rates.
- Subtitle 2 - Returns and Records
- Subtitle 3 - Tax Payment
- Section 12-301 - "Licensed wholesaler" defined [Subject to amendment effective May 1, 2011].
- Section 12-302 - Payment required [Subject to amendment effective May 1, 2011].
- Section 12-303 - Purchase of tax stamps.
- Section 12-304 - Evidence of payment.
- Section 12-305 - Prohibited acts.
- Section 12-306 - Enforcement of tobacco tax on other tobacco products [Subject to repeal effective May 1, 2011].