TAX; ADMINISTRATION
- Section 370.080 - [Repealed]
- Section 370.085 - [Repealed]
- Section 370.090 - Inventory required for wholesale dealer
- Section 370.095 - [Repealed]
- Section 370.100 - [Repealed]
- Section 370.110 - [Repealed]
- Section 370.120 - [Repealed]
- Section 370.130 - [Repealed]
- Section 370.140 - [Repealed]
- Section 370.150 - [Repealed]
- Section 370.155 - [Repealed]
- Section 370.160 - [Repealed]
- Section 370.165 - Levy, rate and collection of tax
- Section 370.170 - Revenue stamp to be affixed to each package of cigarettes; tribal stamp required on each package of cigarettes sold on tribal land or by Indian tribe
- Section 370.175 - Unstamped cigarettes: Restriction on possession
- Section 370.180 - Design and printing of revenue stamps; identification of dealer on stamp; regulations concerning use of metered stamping machine
- Section 370.190 - Sale of revenue stamps by Department; payment for revenue stamps; regulations
- Section 370.193 - Department to fix maximum amount of revenue stamps upon application by wholesale dealer
- Section 370.195 - Due date for deferred payment owing for revenue stamps; extension; conditions under which Department may suspend without notice privilege to defer payment
- Section 370.200 - Sale of cigarette revenue stamps by sheriff and city officers
- Section 370.210 - Requirements for and restrictions on affixing stamps; handling of unstamped cigarettes for sale or distribution outside State
- Section 370.220 - Allowance of discounts for services rendered by dealers
- Section 370.230 - Destruction of spoiled or unusable stamps upon written authorization of State Board of Examiners
- Section 370.235 - [Repealed]
- Section 370.240 - Monthly reports of wholesale dealers: Due date; contents and form; separate report for each facility; extension of deadline; correction of errors; reporting of additional information
- Section 370.250 - [Repealed]
- Section 370.253 - [Repealed]
- Section 370.255 - Maintenance and retention of records regarding certain transactions of wholesale dealers, retail dealers and manufacturers
- Section 370.257 - Access to and sharing of records and reports; confidentiality of data relating to cigarette sales provided in accordance with certain settlement agreements; audit of records and investigation of facilities by Department
- Section 370.260 - Remittances of taxes and license fees to Department; allocation and appropriation of remittances of taxes; monthly reports by Department; deposit and use of remittances of license fees
- Section 370.270 - Duties of retail dealers and vending machine operators; unlawful possession of unstamped cigarettes; seizure and disposition of unstamped cigarettes and vending machines
- Section 370.280 - Tax refunds; wholesale dealer required to return unused tribal stamps after ceasing operations
- Section 370.290 - Exemption for cigarettes exported from State; notice to Department of Taxation and state of destination; penalty
- Section 370.295 - Transportation of cigarettes: Invoices to accompany shipment
- Section 370.301 - Transportation of unstamped cigarettes; inspection of vehicles for contraband cigarettes
- Section 370.310 - Sale or distribution of tax-free cigarettes by vending machine prohibited
- Section 370.315 - Sale of cigarettes in various packages
- Section 370.321 - Duties of person who accepts order for delivery sale; civil penalties
- Section 370.323 - [Repealed]
- Section 370.327 - Submission to Department of monthly reports by persons selling, transferring, shipping or delivering cigarettes, roll-your-own tobacco or smokeless tobacco into this State; submission to Attorney General and United States Department of the Treasury of certain information; confidentiality