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.