Part 10 - TOBACCO TAX LAW

Section 67-4-1001 - Part definitions
Section 67-4-1002 - Tax imposed
Section 67-4-1003 - Tax levied on consumer
Section 67-4-1004 - Rate on cigarettes - Enforcement and administration fee - Expired tax stamps
Section 67-4-1005 - Rate on other tobacco products
Section 67-4-1006 - Sale of stamps - Agents
Section 67-4-1007 - Counterfeiting and misuse of stamps
Section 67-4-1008 - Refunds for unused stamps
Section 67-4-1009 - Distributors or dealers - Compensation
Section 67-4-1010 - Administration by department and commissioner
Section 67-4-1011 - Records and reports
Section 67-4-1012 - Distributors and dealers - Inspection of premises and records
Section 67-4-1013 - Search warrants
Section 67-4-1014 - Enforcement officers
Section 67-4-1015 - Licenses - Penalties for unlicensed operation
Section 67-4-1016 - License revocation or suspension
Section 67-4-1017 - License proceedings - Witnesses
Section 67-4-1018 - License proceedings - Costs
Section 67-4-1019 - Unstamped tobacco products - Confiscation - Exceptions
Section 67-4-1020 - Property deemed contraband - Seizure
Section 67-4-1021 - Contraband - Procedure after seizure
Section 67-4-1022 - Drop shipments - Procedure
Section 67-4-1023 - Liability for undelivered goods
Section 67-4-1024 - Violations - Criminal penalties
Section 67-4-1025 - Distribution of revenue
Section 67-4-1026 - Packaging to comply with federal laws and regulations
Section 67-4-1027 - Request for information about cigarette units - Penalty for noncompliance
Section 67-4-1028 - Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act
Section 67-4-1029 - Delivery sales of cigarettes - Enforcement
Section 67-4-1030 - Refund of eligible bad debt credit
Section 67-4-1031 - Reconciliation of tax on cigarettes produced by cigarette rolling machines
Section 67-4-1032 - Cigarette rolling machine operators
Section 67-4-1033 - Required notice to prospective purchaser, lessor or user of cigarette rolling machine