Part 2 - CIGARETTES
- Section 59-14-201 - License - Application of part - Fee - Bond - Exceptions
- Section 59-14-202 - Issuance of licenses - Common carrier licenses - Contents - Valid for three years - Revocation - Distribution requirements
- Section 59-14-203 - Failure to obtain a license - Penalty
- Section 59-14-203.5 - [Repealed]
- Section 59-14-204 - Tax basis - Rate - Future increase - Cigarette Tax Restricted Account - Appropriation and expenditure of revenues
- Section 59-14-204.5 - Application of excise tax on tribal lands
- Section 59-14-205 - Stamping procedure - Rules - Exceptions - Penalty - Collection procedure
- Section 59-14-206 - Sales of stamps - Deposit of revenues - Redemption of unused stamps - Discount on lump purchases of stamps - Unlawful acts
- Section 59-14-207.5 - Transactions only with licensed manufacturers, importers, distributors, and retailers
- Section 59-14-207.6 - Unstamped cigarettes
- Section 59-14-208 - Rules for stamping and packaging procedures - Penalty
- Section 59-14-208.5 - Payment of cigarette tax by consumers
- Section 59-14-209 - Penalty for willful violation - Counterfeit cigarettes
- Section 59-14-210 - Prohibited sales of cigarettes
- Section 59-14-211 - Penalties for dealing with prohibited cigarettes - Private right of action
- Section 59-14-212 - Reporting of imported cigarettes - Penalty
- Section 59-14-213 - Contraband goods
- Section 59-14-214 - Nonparticipating manufacturer equity assessment
- Section 59-14-215 - Transitional inventory tax on cigarettes - Penalties and interest for failure to comply - Credit or refund for outdated, unaffixed stamps