Legislation

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.