Subchapter II - LEVY AND COLLECTION OF TAX; LICENSE, STAMPS
- Section 5305 - Levy of tax, limitation; exemption
- Section 5306 - Liability for payment of tax
- Section 5307 - License for sales of tobacco products
- Section 5308 - License charges
- Section 5309 - Application for license
- Section 5310 - Issuance of licenses; display
- Section 5311 - Expiration of licenses
- Section 5312 - Replacement of licenses
- Section 5313 - Suspension or revocation of license
- Section 5314 - Transfer of license
- Section 5315 - Tobacco product tax stamps; affixing; amount; cancellation
- Section 5316 - Design and sale of stamps
- Section 5317 - Time for affixing stamps; reporting requirements; violation
- Section 5318 - Appointment of stamp affixing agents; commission
- Section 5319 - Alternate method of collection; other tobacco products