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  • ARTICLE 19
    Authorized Combative Sports Tax
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  • CHAPTER 60
    Tax
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    Cigarette Marketing Standards
    • This entry was published on 2014-09-22
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    ARTICLE 20

    Tax On Cigarettes and Tobacco Products

    Tax (TAX) CHAPTER 60

    ARTICLE 20

    TAX ON CIGARETTES AND TOBACCO PRODUCTS
    Section 470. Definitions.

    471. Imposition of cigarette tax.

    471-a. Use tax on cigarettes.

    471-b. Imposition of tobacco products tax.

    471-c. Use tax on tobacco products.

    471-d. Special provision as to imposition of taxes on certain

    tobacco products.

    471-e. Taxes imposed on qualified reservations.

    472. Preparation and sale of stamps; commissions;

    distributors.

    473. Affixation and cancellation of stamps; presumption.

    473-a. Returns and payment of tobacco products tax by

    distributors.

    473-b. Cigarettes marked for export outside the United States;

    importation and affixation of stamps prohibited.

    474. Records to be kept; examination.

    475. General powers of the tax commission.

    476. Refunds; sales of stamps.

    478. Determination of tax.

    479. Warrant for the collection of taxes.

    480. License.

    480-a. Retail dealer and vending machine registration.

    480-b. Prohibition against the stamping of certain cigarettes.

    480-c. Prohibition against the sale of certain tobacco products.

    481. Penalties and interest.

    482. Deposit and disposition of revenue.

    482-a. Joint administration.