Article 28.5 - Tax on Tobacco Products
- Section 39-28.5-101 - Definitions
- Section 39-28.5-102 - Tax levied
- Section 39-28.5-102.5 - Tax levied - state constitution
- Section 39-28.5-103 - Exempt sales
- Section 39-28.5-104 - Licensing required - rules - fines
- Section 39-28.5-104.5 - Licensing of distributing subcontractors - rules - fines
- Section 39-28.5-105 - Books and records to be preserved
- Section 39-28.5-106 - Returns and remittance of tax - civil penalty
- Section 39-28.5-107 - When credit may be obtained for tax paid
- Section 39-28.5-108 - Distribution of tax collected
- Section 39-28.5-108.5 - Revenue and spending limitations
- Section 39-28.5-109 - Taxation by cities and towns
- Section 39-28.5-110 - Prohibited acts - penalties
- Section 39-28.5-111 - Federal requirements - affixing labels - penalty
- Section 39-28.5-112 - List of licensed distributors and remote retail sellers - published on website