Part 1 - CIGARETTE TAX
- Section 39-28-101 - Definitions
- Section 39-28-102 - Licensing of wholesalers - rules - fines
- Section 39-28-102.5 - Licensing of wholesale subcontractors - rules - fines
- Section 39-28-103 - Tax levied - repeal
- Section 39-28-103.3 - Inventory tax - definition
- Section 39-28-103.5 - Tax levied - state constitution
- Section 39-28-104 - Evidence of payment of tax - credits - redemptions
- Section 39-28-104.5 - Federal requirements - placement of labels - penalty
- Section 39-28-105 - Use of metering machines
- Section 39-28-106 - Nonresident wholesalers
- Section 39-28-107 - Unstamped packages - tax collected - fines - subject to confiscation - tobacco tax enforcement cash fund - creation
- Section 39-28-108 - Penalty
- Section 39-28-109 - Records - examination - returns
- Section 39-28-110 - Distribution of tax collected
- Section 39-28-110.5 - Revenue and spending limitations
- Section 39-28-111 - Exempt sales
- Section 39-28-112 - Taxation of cigarettes, tobacco products, or nicotine products by municipalities, counties, and city and counties - definitions
- Section 39-28-113 - [Repealed]
- Section 39-28-114 - Prohibited acts - penalties
- Section 39-28-115 - List of licensed wholesalers - published on website
- Section 39-28-116 - Minimum price for cigarettes