Article 10 - DISTRIBUTORS AND RETAILERS OF TOBACCO PRODUCTS
- Section 42-3401 - Tobacco distributor licenses; application; conditions; revocations and cancellations
- Section 42-3402 - Contraband tobacco products
- Section 42-3403 - Tobacco product retailers; vehicle as place of business prohibited; exceptions
- Section 42-3404 - Exemptions and exclusions of certain tobacco products from tobacco taxes
- Section 42-3405 - Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period
- Section 42-3406 - Refunds and rebates of tobacco taxes; supporting documentation; distributor's burden of proof