Part 2 - CIGARETTE TAX
- Section 105-113.5 - Tax on cigarettes
- Section 105-113.6 - Use tax levied
- Section 105-113.7 - Recodified
- Section 105-113.8 - [Renumbered as 105-113.4H]
- Section 105-113.9 - Out-of-state shipments
- Section 105-113.10 - Manufacturers exempt from paying tax
- Section 105-113.11 - [Renumbered as 105-113.4I]
- Section 105-113.12 - License required
- Section 105-113.13 - Secretary may require a bond or irrevocable letter of credit
- Section 105-113.14 through 105-113.15 - Repealed
- Section 105-113.16 - Repealed
- Section 105-113.17 - Identification of dispensers
- Section 105-113.18 - Payment of tax; reports
- Section 105-113.19 through 105-113.20 - Repealed
- Section 105-113.21 - Discount; refund
- Section 105-113.22 through 105-113.23 - Repealed
- Section 105-113.24 - Out-of-State distributors to register and remit tax
- Section 105-113.25 - Repealed
- Section 105-113.26 - [Repealed]
- Section 105-113.27 - Non-tax-paid cigarettes
- Section 105-113.28 - Repealed
- Section 105-113.29 - [Renumbered as 105-113.4J]
- Section 105-113.30 - Records and reports
- Section 105-113.31 - Possession and transportation of non-tax-paid cigarettes; seizure and confiscation of vehicle or vessel
- Section 105-113.32 - Non-tax-paid cigarettes subject to confiscation
- Section 105-113.33 - [Renumbered as 105-113.4K]
- Section 105-113.34 - Repealed