Chapter 205 - CIGARETTES AND TOBACCO PRODUCTS (Contains: §§ 7701 – 7823)
- § 7701 - Administration of chapter
- § 7702 - Definitions
- § 7731 - License required
- § 7732 - Application for and issuance of license
- § 7733 - Repealed. 1981, No. 31, § 18.
- § 7734 - Penalties for sales without license
- § 7735 - Term of licenses
- § 7736 - Revocation and suspension of licenses
- § 7737 - Bonding
- § 7771 - Rate of tax
- § 7772 - Form and sale of stamps
- § 7773 - Use and redemption of stamps
- § 7774 - Affixing stamps
- § 7775 - -Retailers
- § 7776 - Collection of cigarette tax through nonresident wholesalers
- § 7777 - Records required; inspection and examination; assessment of tax deficiency
- § 7778 - Unstamped packages-Penalties
- § 7779 - Seizure
- § 7780 - Hearing
- § 7781 - Powers of officer conducting hearings
- § 7782 - Application for hearing
- § 7783 - Appeals
- § 7784 - Counterfeiting stamps
- § 7785 - Monthly report
- § 7786 - Gray marketed cigarettes
- § 7811 - Imposition of tobacco products tax
- § 7812 - Liability for and collection of tax
- § 7813 - Returns and payment of tax by distributor
- § 7814 - Floor stock tax
- § 7815 - Distributors
- § 7816 - Records to be kept; examination
- § 7817 - Determination of tax on failure to file return
- § 7818 - Tax as debt to the state
- § 7819 - Refunds
- § 7820 - Repealed. 1997, No. 156 (Adj. Sess.), § 37, eff. January 1, 1999.
- § 7821 - Criminal penalties
- § 7822 - Application of provisions
- § 7823 - Deposit of revenue