Section 54:40B
- 54:40B-1 - Short title
- 54:40B-10 - Estimation of taxes; notice of determination
- 54:40B-11 - Taxes governed by Tax Uniform Procedure Law
- 54:40B-12 - Powers of director
- 54:40B-13 - Penalties and interest for failure to file return, pay taxes
- 54:40B-14 - Appeal to tax court; claim for refund
- 54:40B-2 - Definitions
- 54:40B-3 - Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product
- 54:40B-3.1 - Tax imposed upon sale, use, distribution of moist snuff
- 54:40B-4 - Payment of tax by distributor, wholesaler
- 54:40B-5 - Liability for payment of tax
- 54:40B-6 - Filing of certificate of registration, issuance of certificate of authority
- 54:40B-7 - Records of charges, amounts to be kept by distributor, wholesaler
- 54:40B-8 - Contents of return
- 54:40B-9 - Payment of taxes; bond; security