Chapter 297F Cigarettes and Tobacco Taxes
- Section 297F.01 Definitions
- Section 297F.02 Administration
- Section 297F.03 Licenses; Cigarette and Tobacco Products Distributor and Subjobber
- Section 297F.031 Registration Requirement
- Section 297F.04 License Suspension, Cancellation, Nonrenewal, or Revocation
- Section 297F.05 Rates of Tax; Personal Debt
- Section 297F.06 Exemptions from Tax
- Section 297F.07 Sales to Indian Tribes
- Section 297F.08 Cigarette Stamps
- Section 297F.09 Returns; Payment of Tax
- Section 297F.10 Deposit of Proceeds
- Section 297F.11 Informational Reports; Cigarettes
- Section 297F.12 Informational Reports; Tobacco Products
- Section 297F.13 Required Records
- Section 297F.14 Refunds
- Section 297F.15 Physical Inventory; Offset
- Section 297F.16 Repealed, 2005 c 151 art 1 s 117
- Section 297F.17 Limitations on Time for Assessment of Tax
- Section 297F.18 Interest
- Section 297F.185 Revocation of Sales and Use Tax Permits
- Section 297F.19 Civil Penalties
- Section 297F.20 Criminal Penalties
- Section 297F.21 Contraband
- Section 297F.22 Repealed, 2005 c 151 art 1 s 117
- Section 297F.23 Judicial Review
- Section 297F.24 Fee in Lieu of Settlement
- Section 297F.25 Cigarette Sales Tax