Chapter 24 - Cigarette Tax (Section 47-2401 to Section 47-2426)
- Section 47-2401 - Definitions
- Section 47-2402 - Imposition; payment
- Section 47-2402.01 - Weight-based excise tax
- Section 47-2403 - Exemptions
- Section 47-2404 - Licenses
- Section 47-2405 - Transportation of cigarettes
- Section 47-2406 - Offenses relating to stamps
- Section 47-2407 - Redemption of stamps
- Section 47-2408 - Records; reports; returns
- Section 47-2409 - Seizure and forfeiture of property
- Section 47-2410 - Deficiency in tax
- Section 47-2411 - Redemption of cigarette or alcoholic beverage tax stamps
- Section 47-2411.01 - Penalty; interest. [Repealed]
- Section 47-2412 - Refunds
- Section 47-2413 - Appeals
- Section 47-2414 - Penalties. [Repealed]
- Section 47-2415 - Regulations
- Section 47-2416 - Severability
- Section 47-2417 - Effective date
- Section 47-2418 - Cigarette tax stamps purchased or held prior to effective date; payment of tax; records
- Section 47-2419 - Prohibitions on gray market cigarettes
- Section 47-2420 - Documentation
- Section 47-2421 - Criminal penalties
- Section 47-2422 - Civil penalties and administrative sanctions
- Section 47-2423 - Seizure and forfeiture of gray market cigarettes
- Section 47-2424 - Unfair cigarette sales
- Section 47-2425 - General provisions
- Section 47-2426 - Application of §§ 2419 through 2425