Chapter 214a - TOBACCO PRODUCTS TAX
- Section 12-330a - Definitions
- Section 12-330b - Licensure of distributors and unclassified importers. Successor tax liability
- Section 12-330c - Tax on tobacco products and snuff tobacco products
- Section 12-330d - Monthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers
- Section 12-330e - Suspension or revocation of license for failure to comply with this chapter or related regulations
- Section 12-330f - Tobacco products on which no tax has been paid. Penalties
- Section 12-330g - Tobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent
- Section 12-330h - Property seized as contraband. Procedure for persons claiming an interest in the property
- Section 12-330i - Record-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed
- Section 12-330j - Penalty for wilful failure to comply with this chapter or wilful submission of fraudulent document
- Section 12-330k - Hearings ordered by commissioner
- Section 12-330l - Application for hearing before commissioner
- Section 12-330m - Appeal
- Section 12-330n - Administration. Regulations
- Section 12-330o - Records of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen
- Section 12-330p - Overpayments and refunds
- Section 12-330ee - Definitions. Tax. Returns. Penalties