Article 7 - INDIAN RESERVATION TOBACCO TAX
- Section 42-3301 - Definitions
- Section 42-3302 - Levy; rates; disposition of revenues
- Section 42-3303 - Tax on the consumer; precollection and remission by distributor
- Section 42-3303.01 - Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
- Section 42-3304 - Exemptions; rules
- Section 42-3305 - Enforcement; penalty for failure to precollect and remit tax; violation; classification
- Section 42-3306 - Administration
- Section 42-3307 - Preemption by state
- Section 42-3308 - Agreements between the department and tribal tax authorities; definition