Article 33 - CIGARETTES AND TOBACCO PRODUCTS
- Section 79-3301 - Definitions
- Section 79-3302 - Title and purpose of act
- Section 79-3303 - Licenses and permits; requirements relating to vending machines
- Section 79-3304 - License fees and bond; disqualifications for issuance or renewal of license
- Section 79-3306 - License; application forms; issuance
- Section 79-3309 - Violations of act that may result in suspension or revocation of license; notice of violation; request for hearing; restraining orders or injunctions
- Section 79-3310 - Tax on cigarettes imposed; rates
- Section 79-3310c - Inventory tax on cigarettes; procedures for payment
- Section 79-3311 - Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale
- Section 79-3311a - Stamps; minimum number of cigarettes; liability for tax
- Section 79-3312 - Redemption of stamps
- Section 79-3312a - Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes
- Section 79-3313 - Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing
- Section 79-3316 - Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms
- Section 79-3321 - Unlawful acts
- Section 79-3322 - Criminal penalties; defenses to prosecution; cigarette or tobacco infractions; aiding and abetting; referral to attorney general or proper county or district attorney
- Section 79-3323 - Contraband goods; seizure
- Section 79-3324a - Contraband goods; seizure and sale; disposition of proceeds
- Section 79-3326 - Duties of director; enforcement of act
- Section 79-3328 - Expenses of enforcement
- Section 79-3329 - Unconstitutionality of part
- Section 79-3333 - Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties
- Section 79-3334 - Active cigarette and tobacco licensees, list
- Section 79-3335 - Counterfeit cigarettes; seizure; penalties
- Section 79-3336 - Conviction for violation; defined
- Section 79-3371 - Tax on privilege of selling tobacco products
- Section 79-3373 - Distributor's license
- Section 79-3374 - License fees; surety bond; application for each place of business
- Section 79-3375 - Issuance, expiration and display of licenses; license not transferable
- Section 79-3377 - Certain records required of distributor; access to premises
- Section 79-3378 - Monthly tax returns; remittance of tax; deficiencies
- Section 79-3379 - Refunds and credits of tax
- Section 79-3387 - Disposition of revenues
- Section 79-3388 - Tobacco products not exempt from sales tax
- Section 79-3391 - Administrative fines; cigarette and tobacco products regulation fund created; expenditures
- Section 79-3392 - Application of certain laws to taxes under act
- Section 79-3393 - Cigarette or tobacco infraction; procedure
- Section 79-3394 - Use of minors to determine compliance, limitations
- Section 79-3395 - Cigarettes imported into the United States; certain information to be filed with the director
- Section 79-3396 - Failure to file; penalty
- Section 79-3397 - Enforcement of act; civil liability for violation of act
- Section 79-3398 - Exceptions to applicability of act
- Section 79-3399 - Tax on electronic cigarettes imposed; rates; inventory tax
- Section 79-33,100 - Exceptions to applicability of act; compacts