Part I - TAX ON CIGARETTES

Section 210.01 - Definitions
Section 210.011 - Cigarette surcharge levied; collection
Section 210.02 - Cigarette tax imposed; collection
Section 210.021 - Payment of taxes by certified check or electronic funds transfer
Section 210.03 - Prohibition against levying of cigarette taxes by municipalities
Section 210.04 - Construction; exemptions; collection
Section 210.05 - Preparation and sale of stamps; discount
Section 210.06 - Affixation of stamps; presumption
Section 210.07 - Machines
Section 210.08 - Bond for payment of taxes
Section 210.085 - Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers
Section 210.09 - Records to be kept; reports to be made; examination
Section 210.095 - Mail order, Internet, and remote sales of tobacco products; age verification
Section 210.10 - General powers of the Division of Alcoholic Beverages and Tobacco
Section 210.11 - Refunds; sales of stamps and payment of tax
Section 210.12 - Seizures; forfeiture proceedings
Section 210.13 - Determination of tax on failure to file a return
Section 210.14 - Warrant for collection of taxes
Section 210.15 - Permits
Section 210.151 - Initial temporary cigarette permits
Section 210.16 - Revocation or suspension of permit
Section 210.1605 - Renewal of permit
Section 210.161 - Examination of records
Section 210.18 - Penalties for tax evasion; reports by sheriffs
Section 210.1801 - Exempt cigarettes for members of recognized Indian tribes
Section 210.181 - Civil penalties
Section 210.185 - Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability
Section 210.19 - Records to be kept by division
Section 210.20 - Employees and assistants; distribution of funds
Section 210.201 - H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding
Section 210.205 - Cigarette tax distribution reporting
Section 210.22 - Declaration of legislative intent