CHAPTER 44-20 - Cigarette Tax
- § 44-20-1 - Definitions.
- § 44-20-2 - Importer, distributor, and dealer licenses required – Licenses required.
- § 44-20-3 - Penalties for unlicensed business.
- § 44-20-4 - Application for license – Display.
- § 44-20-4.1 - License availability.
- § 44-20-5 - Duration of importer's and dealer's licenses – Renewal.
- § 44-20-6 - Expiration and renewal of distributors' licenses.
- § 44-20-7 - Vending machine markers.
- § 44-20-8 - Suspension or revocation of license.
- § 44-20-8.1 - Maintenance and publication of list of licenses.
- § 44-20-8.2 - Transactions only with licensed manufacturers, importers, distributors, and dealers.
- § 44-20-9 - – 44-20-11. [Repealed.].
- § 44-20-12 - Tax imposed on cigarettes sold.
- § 44-20-12.1 - Floor stock tax on cigarettes and stamps.
- § 44-20-12.2 - Prohibited acts – Penalty.
- § 44-20-12.3 - Floor stock tax on cigarettes and stamps.
- § 44-20-13 - Tax imposed on unstamped cigarettes.
- § 44-20-13.1 - [Repealed.].
- § 44-20-13.2 - Tax imposed on smokeless tobacco, cigars, and pipe tobacco products.
- § 44-20-13.3 - , 44-20-13.4. [Repealed.].
- § 44-20-13.5 - Violations as to reports and records.
- § 44-20-14 - Return and payment of use tax.
- § 44-20-15 - Confiscation of contraband cigarettes and other property.
- § 44-20-16 - Exemptions from use tax.
- § 44-20-16.1 - [Repealed.].
- § 44-20-17 - Penalty for use tax violations.
- § 44-20-18 - Securing stamps.
- § 44-20-19 - Sales of stamps to distributors.
- § 44-20-20 - Use of metering machine in lieu of stamps.
- § 44-20-21 - Transfer of stamps prohibited – Redemption of unused stamps.
- § 44-20-22 - Reimbursement for mutilated and other stamps – Claims.
- § 44-20-23 - Payment of tax by manufacturer or shipper outside state.
- § 44-20-24 - Affixing of stamps outside state by vending machine operator.
- § 44-20-25 - Bond of nonresident authorized to pay tax.
- § 44-20-26 - Agreement by nonresident to submit records – Attorney to receive process.
- § 44-20-27 - [Repealed.].
- § 44-20-28 - Stamping by distributors required.
- § 44-20-28.1 - Noncompliance with tobacco manufacturer's escrow fund – Penalties.
- § 44-20-29 - [Repealed.].
- § 44-20-30 - Manner of affixing stamps.
- § 44-20-31 - Packages in which cigarettes sold – Sample packages.
- § 44-20-32 - Cancellation of used stamps.
- § 44-20-33 - Sale of unstamped cigarettes prohibited.
- § 44-20-33.1 - Transportation of unstamped cigarettes.
- § 44-20-34 - Display of stamps in vending machines.
- § 44-20-35 - Penalties for violations as to unstamped cigarettes.
- § 44-20-36 - Possession of unstamped cigarettes.
- § 44-20-37 - Seizure and destruction of unstamped cigarettes.
- § 44-20-38 - Hearing on cigarettes seized.
- § 44-20-39 - Forgery and counterfeiting – Tampering with meters – Reuse of stamps or containers.
- § 44-20-40 - Records – Investigation and inspection of books, premises and stock.
- § 44-20-40.1 - Inspections.
- § 44-20-41 - Monthly reports of distributors and dealers.
- § 44-20-42 - Reports and records of carriers, bailees and warehouse persons.
- § 44-20-43 - Violations as to reports and records.
- § 44-20-44 - Declarations under penalty of perjury.
- § 44-20-45 - Importation of cigarettes with intent to evade tax.
- § 44-20-46 - Witnesses before tax administrator.
- § 44-20-47 - Hearings by tax administrator.
- § 44-20-48 - Appeal to district court.
- § 44-20-49 - Disposition of revenue – Payment of refunds.
- § 44-20-50 - Administration – Forms – Rules and regulations.
- § 44-20-51 - Penalty for violations generally.
- § 44-20-51.1 - Civil penalties.
- § 44-20-51.2 - Criminal penalty for fraudulent offenses.
- § 44-20-51.3 - Counterfeit cigarettes.
- § 44-20-52 - Exercise of powers and duties.
- § 44-20-53 - Direct tax on consumer.
- § 44-20-54 - Taxes and fees as debt to state.
- § 44-20-55 - Severability.
- § 44-20-56 - – 44-20-58. [Repealed.].