Chapter 149 - Cigarette Tax
- Section 149.011 - Definitions
- Section 149.015 - Rate of tax - how stamped - samples, how taxed - tax impact to be on consumer - fair share school fund, distribution
- Section 149.021 - Compensation to wholesaler for affixing stamps - metering machines authorized
- Section 149.025 - Bond required for deferred payment on stamps - release from requirement, when - cash bond, deposit and refund - license revoked for delinquencies
- Section 149.031 - Refunds or exchange for stamps, when made
- Section 149.035 - Wholesaler's license required, fee - first sale of tobacco products, application required - revocation, suspension or refusal to issue, when - review
- Section 149.041 - Records to be kept - reports to be filed by wholesaler
- Section 149.045 - Common carriers and warehousemen, duties of - damaged cigarettes, how handled
- Section 149.051 - Failure to affix stamps, penalty - presumption that unstamped cigarettes are intended for sale
- Section 149.055 - Unstamped cigarettes seized, when - personal property used incident to such attempt to avoid tax to be forfeited, procedure
- Section 149.061 - Sales on military reservations taxable, exceptions - federal government exempt, when
- Section 149.065 - Revenue to fair share fund, health initiatives fund, and school moneys fund
- Section 149.071 - Fraudulent activity relative to tax stamps a felony - penalty
- Section 149.076 - Failure to make or falsification of required return or refusal to permit inspection of records prohibited - false report or application a felony, penalty
- Section 149.081 - Violation not otherwise specified a misdemeanor, penalty
- Section 149.082 - Additional tax - rate - collection - deposit - if federal excise tax reimposed, effect
- Section 149.160 - Tax upon first sale, rate, payment, credit - deposit of funds into health initiatives fund - contingent expiration
- Section 149.170 - Filing of return, remittance of amounts, required, when - rules - maintenance of records
- Section 149.180 - Rules and regulations, procedure
- Section 149.190 - Assessment by director, method - estimate by director, notice - failure to pay, penalty - purchase from wholesaler without license, penalty - sales to unlicensed retailers, penalty
- Section 149.192 - Preemption
- GRAY MARKET CIGARETTE SALES (§§ 149.200 — 149.215)