Article 20 - (470 - 482-A) TAX ON CIGARETTES AND TOBACCO PRODUCTS
- 470 - Definitions.
- 471 - Imposition of cigarette tax.
- 471-A - Use tax on cigarettes.
- 471-B - Imposition of tobacco products tax.
- 471-C - Use tax on tobacco products.
- 471-D - Special provision as to imposition of taxes on certain tobacco products.
- 471-E - Taxes imposed on qualified reservations.
- 472 - Preparation and sale of stamps; commissions; distributors.
- 473 - Affixation and cancellation of stamps; presumption.
- 473-A - Returns and payment of tobacco products tax by distributors.
- 473-B - Cigarettes marked for export outside the United States; importation and affixation of stamps prohibited.
- 474 - Records to be kept; examination.
- 475 - General powers of the tax commission.
- 476 - Refunds; sales of stamps.
- 478 - Determination of tax.
- 479 - Warrant for the collection of taxes.
- 480 - License.
- 480-A - Retail dealer and vending machine registration.
- 480-B - Prohibition against the stamping of certain cigarettes.
- 480-C - Prohibition against the sale of certain tobacco products.
- 481 - Penalties and interest.
- 482 - Deposit and disposition of revenue.
- 482-A - Joint administration.