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