Chapter 17A - DRUGS AND CONTROLLED SUBSTANCES EXCISE TAX
- Section 40-17A-1 - Definitions
- Section 40-17A-2 - Administration; manner of payment; collection
- Section 40-17A-3 - Rules and regulation; official stamps, labels, etc
- Section 40-17A-4 - Restrictions imposed if tax not paid; stamps
- Section 40-17A-5 - Effect of chapter on immunity
- Section 40-17A-6 - Exemption of persons registered under Section 20-2-51 or otherwise in lawful possession
- Section 40-17A-7 - Method of calculating tax
- Section 40-17A-8 - Rates
- Section 40-17A-9 - Penalty; enforcement
- Section 40-17A-10 - Purchase of stamps, etc.; manufacture of same
- Section 40-17A-11 - Method and time of affixing stamps; payment due
- Section 40-17A-12 - Jeopardy assessment; suit to enjoin assessment prohibited; exception; tax and penalties assumed correct
- Section 40-17A-13 - Confidentiality of records and reports; violation; publishing statistics; applicability of forfeiture laws
- Section 40-17A-14 - Examination of books, records, etc
- Section 40-17A-15 - Disposition of revenue
- Section 40-17A-16 - Intent of chapter