Part 4 - CIGARETTES AND TOBACCO PRODUCTS
- Section 59-14-401 - Refund of taxes paid - Exemption for exported cigarettes and tobacco products
- Section 59-14-402 - Reports of imports and exports of taxable cigarettes and tobacco products
- Section 59-14-403 - Duplicate invoice requirements - Failure to comply - Penalties
- Section 59-14-404 - Administration of chapter by commission
- Section 59-14-406 - Assistance for commission
- Section 59-14-407 - Reporting of manufacturer name
- Section 59-14-409 - Definitions - Credit or refund for tax paid on cigarette or tobacco product that is destroyed or returned to the manufacturer - Interest - Rulemaking authority
- Section 59-14-410 - Action for collection of tax - Action for refund or credit of tax