Article 28.6 - NICOTINE PRODUCTS TAX
- Section 39-28.6-101 - Legislative declaration
- Section 39-28.6-102 - Definitions
- Section 39-28.6-103 - Tax levied
- Section 39-28.6-104 - Exempt sales
- Section 39-28.6-105 - Licensing required - rules - fines
- Section 39-28.6-106 - Books and records to be preserved
- Section 39-28.6-107 - Returns and remittance of tax - civil penalty - rules
- Section 39-28.6-108 - When credit may be obtained for tax paid
- Section 39-28.6-109 - Distribution of tax collected
- Section 39-28.6-110 - Taxation by cities and towns
- Section 39-28.6-111 - Prohibited acts - penalties
- Section 39-28.6-112 - Revenue and spending limitations