Chapter 8 - TOBACCO TAX
- Section 47:841 - Imposition of tax
- Section 47:841.1 - Tobacco Tax Health Care Fund
- Section 47:841.2 - [Repealed]
- Section 47:842 - Definitions
- Section 47:843 - Use of stamps or meter impression required; limitations
- Section 47:844 - Dealer permits
- Section 47:845 - [Repealed]
- Section 47:846 - Secretary's authority to revoke license or permits
- Section 47:847 - Dealers required to affix stamps
- Section 47:848 - Tobacco dealers required to furnish bond; waiver
- Section 47:849 - Interstate business of tobacco dealers
- Section 47:850 - [Repealed]
- Section 47:851 - Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions
- Section 47:852 - Dealers required to furnish duplicate invoices
- Section 47:853 - Examination of invoices and determination of tax by secretary
- Section 47:854 - Declaration of intent and purpose of Chapter
- Section 47:855 - Exemption from tax
- Section 47:856 - Enforcement by collector
- Section 47:857 - Refunds
- Section 47:858 - Certain acts declared felonies
- Section 47:859 - Certain acts declared misdemeanors
- Section 47:860 - Collector authorized to search and seize
- Section 47:861 - Intrastate transportation of unstamped articles prohibited
- Section 47:862 - Importation of unstamped articles, except by common carrier, without permit prohibited
- Section 47:863 - Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles
- Section 47:864 - Affixing stamps; penalty; compromises
- Section 47:865 - Seizure and forfeiture of unstamped taxable articles
- Section 47:866 - Release of seized property in certain cases
- Section 47:867 - Collector authorized to waive forfeiture proceedings in certain cases
- Section 47:868 - Regulations of metered machines or devices
- Section 47:869 - Disposition of collections