- Section 54:40B-1 - Short title
- Section 54:40B-2 - Definitions
- Section 54:40B-3 - Tax of 30 percent imposed on certain tobacco products; exceptions
- Section 54:40B-3.1 - Tax imposed upon sale, use, distribution of moist snuff
- Section 54:40B-3.2 - Tax imposed on liquid nicotine
- Section 54:40B-3.3 - License required for retail sale of e-liquid; issuance
- Section 54:40B-3.4 - Tax imposed on sale of container e-liquid
- Section 54:40B-3.5 - Authority of director; rules, regulations
- Section 54:40B-3.6 - Violations, penalties
- Section 54:40B-3.7 - Filing of return by vapor business
- Section 54:40B-3.8 - Certain container e-liquid declared contraband goods
- Section 54:40B-3.9 - Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act
- Section 54:40B-4 - Payment of tax by distributor, wholesaler
- Section 54:40B-5 - Liability for payment of tax
- Section 54:40B-6 - Filing of certificate of registration, issuance of certificate of authority
- Section 54:40B-7 - Records of charges, amounts to be kept by distributor, wholesaler
- Section 54:40B-8 - Contents of return
- Section 54:40B-9 - Payment of taxes; bond; security
- Section 54:40B-10 - Estimation of taxes; notice of determination
- Section 54:40B-11 - Taxes governed by Tax Uniform Procedure Law
- Section 54:40B-12 - Powers of director
- Section 54:40B-13 - Penalties and interest for failure to file return, pay taxes
- Section 54:40B-13.1 - Seizure of certain contraband tobacco products and cigarettes
- Section 54:40B-14 - Appeal to tax court; claim for refund