Part II - STAMPING OF CIGARETTES
- Section 245-21 - Payment of tax through use of stamps; exemptions
- Section 245-22 - Affixation; required prior to distribution; method and manner
- Section 245-22.5 - Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486P
- Section 245-23 - Department to furnish stamps; designs, specifications, and denominations
- Section 245-24 - Sales through financial institutions
- Section 245-25 - Purchase of stamps; when; by licensee or designee
- Section 245-26 - Price; payment
- Section 245-27 - [Repealed]
- Section 245-28 - [Repealed]
- Section 245-29 - [Repealed]
- Section 245-30 - [Repealed]
- Section 245-31 - [Repealed]
- Section 245-32 - Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State
- Section 245-33 - Unused stamps; cancellation of stamps
- Section 245-34 - Approval of department required for transfer of stamps
- Section 245-35 - Unlicensed possession or use of stamps
- Section 245-36 - Counterfeiting stamps
- Section 245-37 - Sale or purchase of packages of cigarettes without stamps; fines and penalties
- Section 245-38 - Vending unstamped cigarettes
- Section 245-39 - Penalty exemptions; presumptions
- Section 245-40 - Forfeitures; disposition
- Section 245-41 - Enforcement; injunction; disposition of fines
- Section 245-41.5 - Cigarette tax stamp administrative special fund
- Section 245-42 - Rules