Subchapter 3 - STAMP TAX
- Section 7771 - Rate of tax
- Section 7772 - Form and sale of stamps
- Section 7773 - Use and redemption of stamps
- Section 7774 - Affixing stamps
- Section 7775 - Retail dealers
- Section 7776 - Collection of cigarette tax through nonresident licensed wholesale dealers
- Section 7777 - Records required; inspection and examination; assessment of tax deficiency
- Section 7778 - Unstamped packages- Penalties
- Section 7779 - Seizure
- Section 7780 - Hearing
- Section 7781 - Powers of officer conducting hearings
- Section 7782 - Application for hearing
- Section 7783 - Appeals
- Section 7784 - Counterfeiting stamps
- Section 7785 - Monthly report
- Section 7786 - Gray marketed cigarettes