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  6. Title 32 - Taxation and Fin...
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  8. Chapter 205 - Cigarettes And Tobacco Products


Chapter 205 - Cigarettes And Tobacco Products


  • § 7701 Administration of chapter
  • § 7702 Definitions
  • § 7731 License required
  • § 7732 Application for and issuance of license
  • § 7734 Penalties for sales without license
  • § 7735 Term of licenses
  • § 7736 Revocation and suspension of licenses
  • § 7737 Bonding
  • § 7771 Rate of tax
  • § 7772 Form and sale of stamps
  • § 7773 Use and redemption of stamps
  • § 7774 Affixing stamps
  • § 7775 Retail dealers
  • § 7776 Collection of cigarette tax through nonresident licensed wholesale dealers
  • § 7777 Records required; inspection and examination; assessment of tax deficiency
  • § 7778 Unstamped packages-Penalties
  • § 7779 Seizure
  • § 7780 Hearing
  • § 7781 Powers of officer conducting hearings
  • § 7782 Application for hearing
  • § 7783 Appeals
  • § 7784 Counterfeiting stamps
  • § 7785 Monthly report
  • § 7786 Gray marketed cigarettes
  • § 7811 Imposition of tobacco products tax
  • § 7812 Liability for collection of tax
  • § 7813 Returns and payment of tax by licensed wholesale dealer
  • § 7814 Floor stock tax
  • § 7815 Licensed wholesale dealers
  • § 7816 Records to be kept; examination
  • § 7817 Determination of tax on failure to file return
  • § 7818 Tax as debt to the State
  • § 7819 Refunds
  • § 7821 Criminal penalties
  • § 7822 Application of provisions
  • § 7823 Deposit of revenue
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