Chapter 69 - Tobacco Tax.
- 27-69-1 - Title of chapter.
- 27-69-3 - Definitions.
- 27-69-5 - Permit required, and penalty for failure to secure or renew same.
- 27-69-7 - Permit and privilege taxes required; penalty for violations.
- 27-69-9 - Permit may be revoked and reinstated.
- 27-69-11 - Penalties for operating without a permit.
- 27-69-13 - Applicability of tax.
- 27-69-15 - Stamps.
- 27-69-17 - When distributors not required to affix stamps.
- 27-69-19 - Dealers liable; exception.
- 27-69-21 - Exemptions.
- 27-69-23 - Tax additional.
- 27-69-25 - Unpaid taxes a debt.
- 27-69-27 - Manner and time of affixing stamps; manufacturers and wholesale distributors excepted.
- 27-69-29 - Repealed.
- 27-69-31 - Compensation to dealers.
- 27-69-33 - Segregation of stock for interstate shipment.
- 27-69-35 - Records of dealers.
- 27-69-37 - Preservation of invoices.
- 27-69-39 - Liability of persons, carriers, etc.
- 27-69-41 - Penalties.
- 27-69-43 - Repealed.
- 27-69-45 - Repealed.
- 27-69-47 - Penalty for reuse of stamps.
- 27-69-49 - Refund on damaged goods; how obtained.
- 27-69-51 - Refund for stamps shipped into another state.
- 27-69-53 - Commodities subject to confiscation.
- 27-69-55 - Procedure when goods are confiscated.
- 27-69-56 - Seizure of contraband tobacco or other tobacco determined to be product of illegal act; inventory, appraisal, forfeiture and sale of seized tobacco [Repealed effective July 1, 2010].
- 27-69-57 - Commissioner may compromise confiscation.
- 27-69-59 - Unlawful sale; search and seizure.
- 27-69-61 - Injunction by commissioner.
- 27-69-63 - Damaged stamps.
- 27-69-65 - Commissioner to administer provisions of this chapter.
- 27-69-67 - Peace officers to assist in enforcement.
- 27-69-69 - Municipalities may impose privilege tax upon dealers in cigarettes.
- 27-69-71 - Agents of the commissioner.
- 27-69-73 - Rules and regulations.
- 27-69-75 - Payment into treasury.
- 27-69-77 - Records of commissioner.
- 27-69-79 - Nonresident tobacco dealers; state reciprocity as to requirements for doing business.