Part 3 - TOBACCO PRODUCTS
- Section 59-14-301 - Registration and licensing - Fee - Bond exceptions
- Section 59-14-301.5 - [Repealed]
- Section 59-14-302 - Tax basis - Rates
- Section 59-14-303 - Remittance of tax - Returns - Invoice required - Filing requirements - Reports - Exceptions - Penalties - Overpayments
- Section 59-14-304 - Transitional inventory tax on tobacco products - Penalties and interest for failure to comply
- Section 59-14-305 - Credit or refund for cigarette rolling machine operator