Chapter 703: CIGARETTE TAX
- 36 §4361. Definitions
- 36 §4362. Licenses (REPEALED)
- 36 §4362-A. Licenses
- 36 §4363. -- expiration; reissuance (REPEALED)
- 36 §4364. -- revocation (REPEALED)
- 36 §4365. Rate of tax
- 36 §4365-A. Rate of tax after September 30, 1989 (REPEALED)
- 36 §4365-B. Rate of tax after December 31, 1990 (REPEALED)
- 36 §4365-C. Rate of tax after June 30, 1991 (REPEALED)
- 36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED)
- 36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)
- 36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005
- 36 §4366. Stamps provided by State Tax Assessor (REPEALED)
- 36 §4366-A. Cigarette tax stamps
- 36 §4366-B. Importation of unstamped cigarettes
- 36 §4366-C. Sales of cigarettes in contravention of law
- 36 §4366-D. Additional cigarette tax (REPEALED)
- 36 §4367. Resale of stamps prohibited; redemption (REPEALED)
- 36 §4368. Stamps affixed by licensed dealers (REPEALED)
- 36 §4369. Stamps affixed by licensed dealers (REPEALED)
- 36 §4370. Sale of unstamped cigarettes prohibited (REPEALED)
- 36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED)
- 36 §4372. Unstamped cigarettes to be confiscated (REPEALED)
- 36 §4372-A. Seizure and forfeiture of contraband cigarettes
- 36 §4373. Forfeiture proceedings (REPEALED)
- 36 §4373-A. Records required; inspection and examination; assessment of tax deficiency
- 36 §4374. Fraudulent stamps
- 36 §4375. Records; examinations by State Tax Assessor (REPEALED)
- 36 §4376. Oaths and subpoenas (REPEALED)
- 36 §4377. Hearings by Tax Assessor (REPEALED)
- 36 §4378. Appeals (REPEALED)
- 36 §4379. Administration; rules
- 36 §4380. Use of metering machines (REPEALED)
- 36 §4381. Tax credited to General Fund
- 36 §4382. Tax is levy on consumer
- 36 §4383. Distributor responsibilities (REPEALED)
- 36 §4384. Reporting and payment of tax