Article 26 - CIGARETTE TAX
- Section 77-2601 - Terms, defined
- Section 77-2602 - Cigarette tax; rate; disposition of proceeds; priority
- Section 77-2602.01 - Tax; liability of consumer or user; collection
- Section 77-2602.02 - [Repealed]
- Section 77-2602.03 - Increase in tax; applicability; stamping agents; duties; credit to wholesaler
- Section 77-2602.04 - Bonds; limitation on pledge of revenue
- Section 77-2602.05 - Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized
- Section 77-2602.06 - Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized
- Section 77-2603 - Tax; stamps; tax meter impressions; requirements; stamping agent; license; application; form; service of process; corporate surety bond; Tax Commissioner; duties; directory license; application; term
- Section 77-2603.01 - Tribal stamp; authorized
- Section 77-2604 - Tax Commissioner; reports; contents; when due
- Section 77-2604.01 - Cigarette sales; reports required; contents
- Section 77-2605 - Cigarette purchase or sale records; inspection
- Section 77-2606 - Stamps; affix; cancellation
- Section 77-2607 - Stamping agent; stock; exempt from tax; conditions
- Section 77-2608 - Tax Commissioner; duties; audit; discount; funds; disposition
- Section 77-2609 - Stamps; spoiled and unused; destruction; conditions
- Section 77-2610 - Stamps; redemption by Tax Commissioner; errors; adjust
- Section 77-2611 - Stamps; unlawful sale
- Section 77-2612 - Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee
- Section 77-2613 - State Treasurer; disbursements for administration
- Section 77-2614 - License; permit; stamp; alter; forge; counterfeit; violations; penalty
- Section 77-2615 - Prohibited acts; violations; penalty; prima facie evidence
- Section 77-2615.01 - Licensees; disciplinary action; procedure; appeal; joint and several liability; when
- Section 77-2616 - Use tax; rate
- Section 77-2617 - Use tax; payment; report
- Section 77-2618 - Use tax; delinquent; penalty
- Section 77-2619 - Use tax; violation; penalty
- Section 77-2620 - Contraband cigarettes; confiscation; destruction
- Section 77-2621 - Common carrier; unstamped cigarettes; bond; conditions; permit; fee
- Section 77-2622 - Common carrier; unstamped cigarettes; bond; permit; violation; penalty