Chapter 245 — Cigarette Tax and Tobacco Tax Law
Tobacco · 55 sections
Part I. General Provisions
- §245-1Definitions
- §245-2LicenseOffense
- §245-2.5Retail tobacco permitOffense
- §245-2.6Unlawful tobacco retailing in the first degreeOffense
- §245-2.7Unlawful tobacco retailing in the second degreeOffense
- §245-3Taxes
- §245-4REPEALEDRepealed
- §245-5Returns
- §245-6Payment of taxes; penalties
- §245-7Determination of taxes; additional assessments, credits, and refunds
- §245-8Records to be kept
- §245-9Inspection
- §245-10Appeals
- §245-11Chapter 235 and chapter 237 applicable
- §245-12Investigations; contempts; feesOffense
- §245-13Administration by director; rules and regulations
- §245-14REPEALEDRepealed
- §245-15Disposition of revenues
- §245-16Unlawful shipment of cigarettes; penalty; reports; liability for unpaid taxesOffense
- §245-16.5Unlawful shipment of tobacco products; penalty; liability for unpaid taxesOffense
- §245-17REPEALEDRepealed
Part II. Stamping of Cigarettes
- §245-21Payment of tax through use of stamps; exemptions
- §245-22Affixation; required prior to distribution; method and manner
- §245-22.5Prohibition against stamping or sale of cigarettes not listed in the directory pursuant to chapter 486POffense
- §245-23Department to furnish stamps; designs, specifications, and denominations
- §245-24Sales through financial institutions
- §245-25Purchase of stamps; when; by licensee or designee
- §245-26Price; payment
- §245-27REPEALEDRepealed
- §245-32Tax refund or credit for cigarettes and tobacco products shipped for sale or use outside the State
- §245-33Unused stamps; cancellation of stamps
- §245-34Approval of department required for transfer of stamps
- §245-35Unlicensed possession or use of stampsOffense
- §245-36Counterfeiting stampsOffense
- §245-37Sale or purchase of packages of cigarettes without stamps; fines and penaltiesOffense
- §245-38Vending unstamped cigarettesOffense
- §245-39Penalty exemptions; presumptions
- §245-40Forfeitures; disposition
- §245-41Enforcement; injunction; disposition of fines
- §245-41.5Cigarette tax stamp administrative special fund
- §245-42Rules
Part III. Export and Foreign Cigarettes
- §245-51Export and foreign cigarettes prohibitedOffense
- §245-52Alteration of packaging prohibitedOffense
- §245-53Criminal penalties for illegal sale of export or foreign cigarettesOffense
- §245-54Confiscation and seizure of illegal export or foreign cigarettes
- §245-55Forfeiture
- §245-56Affixing of cigarette tax stamps to export cigarettes or altered packages prohibitedOffense
- §245-57Documentation of foreign cigarettes
- §245-58Illegal sale of export or foreign cigarettes; revocation or suspension of license; civil penalties
- §245-59Unfair trade practices
- §245-60Deceptive cigarette sales
- §245-61Enforcement
- §245-62Applicability
- §245-63Penalties cumulative