Subchapter II - CIGARETTE TAXES
- Section 139.30 - Cigarette tax; definitions
- Section 139.31 - Tax imposed; exceptions
- Section 139.315 - Cigarette inventory tax imposed; procedures
- Section 139.32 - Payment of taxes
- Section 139.321 - Unlawful possession of cigarettes
- Section 139.322 - Security
- Section 139.323 - Refunds to Indian tribes
- Section 139.325 - Agreements with Indian tribes
- Section 139.33 - Use tax
- Section 139.34 - Permits required
- Section 139.345 - Direct marketing
- Section 139.35 - Stamps
- Section 139.355 - Appeals
- Section 139.36 - Refunds for unusable stamps
- Section 139.362 - Bad debt deductions
- Section 139.363 - Preferred claims
- Section 139.365 - Other refunds
- Section 139.37 - Salespersons
- Section 139.38 - Records, returns
- Section 139.39 - Administration and enforcement
- Section 139.395 - Theft of tax moneys
- Section 139.40 - Seizure and confiscation
- Section 139.41 - Place to place delivery
- Section 139.42 - Nuisance
- Section 139.43 - Statewide concern
- Section 139.44 - Interest and penalties
- Section 139.45 - Prosecutions by attorney general
- Section 139.46 - Lists