Chapter 50C - CIGAR SHIPMENTS

Section 10-50C-1 - Definitions
Section 10-50C-2 - Cigar shipper license requirements
Section 10-50C-3 - Period of validity of license-Proration or refund of license fee prohibited
Section 10-50C-4 - Sale and shipment requirements
Section 10-50C-5 - Package labeling requirements
Section 10-50C-6 - Delivery of shipment by common carrier-Requirements
Section 10-50C-7 - Civil penalty
Section 10-50C-8 - State jurisdiction-Audit of records
Section 10-50C-9 - Cigar shipper quarterly returns
Section 10-50C-10 - Taxes
Section 10-50C-11 - Entities exempt from section 10-50C-10
Section 10-50C-12 - Electronic submission of returns-Electronic remittance of tax
Section 10-50C-13 - Sale and shipment without license prohibited-Action by department for violation-Civil penalty
Section 10-50C-14 - Resale of cigars prohibited-Violation as misdemeanor
Section 10-50C-15 - Promulgation of rules