Article XII-A - TOBACCO PRODUCTS TAX

Section 8201-A - Definitions.
Section 8202-A - Incidence and rate of tax.
Section 8203-A - Floor tax.
Section 8204-A - Remittance of tax to department.
Section 8205-A - [Reserved]
Section 8206-A - Procedures for claiming refund.
Section 8207-A - Sales or possession of tobacco product when tax not paid.
Section 8208-A - Assessment.
Section 8209-A - [Reserved]
Section 8210-A - [Reserved]
Section 8211-A - Failure to file return.
Section 8212-A - False or fraudulent return.
Section 8213-A - Extension of limitation period.
Section 8214-A - Failure to furnish information, returning false information or failure to permit inspection.
Section 8215-A - Other violations, peace officers and fines.
Section 8216-A - Sales reporting.
Section 8217-A - [Reserved]
Section 8218-A - [Reserved]
Section 8219-A - Records of shipments and receipts of tobacco products required.
Section 8220-A - Licensing of dealers and manufacturers.
Section 8221-A - Licensing of manufacturers.
Section 8222-A - Licensing of wholesalers.
Section 8223-A - . Licensing of retailers.
Section 8224-A - License for tobacco products vending machines.
Section 8225-A - License fees and issuance and display of license.
Section 8226-A - Electronic filing.
Section 8227-A - Expiration of license.
Section 8228-A - Administration powers and duties.
Section 8229-A - Sales without license.
Section 8230-A - Violations and penalties.
Section 8231-A - Property rights.
Section 8232-A - Sample of tobacco products.
Section 8233-A - Labeling and packaging.
Section 8234-A - Information exchange.