CHAPTER 44-20
Cigarette Tax
Index Of Sections
- § 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 [Repealed.].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- § 44-20-13.1 [Repealed.].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 [Repealed.].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- § 44-20-16.1 [Repealed.].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- § 44-20-27 [Repealed.].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- § 44-20-29 [Repealed.].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.].