Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers
- CIGARETTES
- MISCELLANEOUS PROVISIONS
- 370.505 - Payment to wholesale dealer for cigarettes and other tobacco products purchased by retail dealer: Time for payment; prohibition of and penalty for extension of credit; investigations and hea
- 370.510 - Regulations of Department.
- 370.515 - Restriction on collection by Department of tax for products sold on Indian reservation or colony.
- 370.520 - Indian rights unabridged.
- 370.525 - Civil action for injunctive relief.
- 370.530 - Enforcement: Authority of Attorney General and district attorneys; duty of peace officers.
- OTHER PRODUCTS MADE FROM TOBACCO
- 370.440 - Definitions.
- 370.445 - Dealer’s license required; penalty.
- 370.450 - Levy, rate and collection of tax; exemptions; retention of portion by dealer; penalty.
- 370.460 - Unlawful to sell products on which tax is not paid.
- 370.465 - Monthly reports of dealers: Contents; accompaniment by tax owed; penalties.
- 370.470 - Invoices for certain products required.
- 370.480 - Records required of retail and wholesale dealers; period for retention.
- 370.490 - Allowance of credits.
- 370.500 - Remittance of tax; credit to State General Fund.
- 370.501 - Imposition and collection of tax by governing body of Indian reservation or colony.
- 370.503 - Allowance of refund for certain taxes paid.
- SUPERVISION OF MANUFACTURERS OF TOBACCO PRODUCTS
- 370.600 - Legislative findings.
- 370.605 - Definitions.
- 370.610 - “Brand family” defined.
- 370.615 - “Cigarette” defined.
- 370.620 - “Directory” defined.
- 370.625 - “Distributor” defined.
- 370.630 - “Manufacturer of tobacco products” defined.
- 370.635 - “Master Settlement Agreement” defined.
- 370.640 - “Nonparticipating manufacturer” defined.
- 370.645 - “Participating manufacturer” defined.
- 370.650 - “Qualified escrow fund” defined.
- 370.655 - “Stamp” defined.
- 370.660 - “Units sold” defined.
- 370.665 - Certification by manufacturers: Execution and delivery; form and contents; supplemental certification.
- 370.670 - Certification by manufacturers: Prerequisites to inclusion of brand family; maintenance of certain pertinent information.
- 370.675 - Directory of manufacturers and brand families: Duties of Department; judicial review of exclusion from directory.
- 370.680 - Nonparticipating manufacturers: Agent for service of process.
- 370.685 - Submission to Department, maintenance and use of certain information.
- 370.690 - Adoption of certain regulations by Department.
- 370.695 - Unlawful acts; penalties; violation constitutes deceptive trade practice.
- 370.700 - Action for injunction or enforcement; recovery of costs; disgorgement of profits; remedies and penalties cumulative.
- 370.705 - Controlling provisions; invalidity and severability.