Article 3B - SALE OF CIGARETTES AT TRIBALLY OWNED OR LICENSED STORE
- Section 346 - Legislative findings - Intent of Legislature - Cigarette and tobacco products tax compacts - Audits
- Section 346.1
- Section 347 - Inapplicability of certain provision to certain tribes or nations or their licensees
- Section 348 - Definitions
- Section 349 - [Repealed]
- Section 349.1 - Tobacco taxes on noncompacting tribes or nations - Conditions for exception - Native American tax free stamps
- Section 350 - Persons eligible to sell cigarettes to tribally owned or licensed store - Duty to affix tax stamp - Tribally owned or licensed stores to do business only with stamped cigarettes
- Section 350.1 - Cigarettes not purchased for sale at tribally owned or licensed store - Liability for additional tax due - Wholesaler
- Section 351 - Seizure and forfeiture of unstamped cigarettes - Authority of peace officers - Cooperation with Tax Commission
- Section 352 - Disposition of revenues
- Section 360 - [Repealed]