CHAPTER 245
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CHAPTER 245
CIGARETTE TAX AND TOBACCO TAX LAW
Part I. General Provisions
Section
245-1 Definitions
245-2 License
245-2.5 Retail tobacco permit
245-2.6 Unlawful tobacco retailing in the first degree
245-2.7 Unlawful tobacco retailing in the second degree
245-3 Taxes
245-4 Repealed
245-5 Returns
245-6 Payment of taxes; penalties
245-7 Determination of taxes; additional assessments,
credits, and refunds
245-8 Records to be kept
245-9 Inspection
245-10 Appeals
245-11 Chapter 235 and chapter 237 applicable
245-12 Investigations; contempts; fees
245-13 Administration by director; rules and regulations
245-14 Repealed
245-15 Disposition of revenues
245-16 Unlawful shipment of cigarettes; penalty; reports;
liability for unpaid taxes
245-16.5 Unlawful shipment of tobacco products; penalty;
liability for unpaid taxes
245-17 Repealed
Part II. Stamping of Cigarettes
245-21 Payment of tax through use of stamps; exemptions
245-22 Affixation; required prior to distribution;
method and manner
245-22.5 Prohibition against stamping or sale of cigarettes
not listed in the directory pursuant to chapter
486P
245-23 Department to furnish stamps; designs,
specifications, and denominations
245-24 Sales through financial institutions
245-25 Purchase of stamps; when; by licensee or designee
245-26 Price; payment
245-27 to 31 Repealed
245-32 Tax refund or credit for cigarettes and tobacco
products shipped for sale or use outside the State
245-33 Unused stamps; cancellation of stamps
245-34 Approval of department required for transfer of
stamps
245-35 Unlicensed possession or use of stamps
245-36 Counterfeiting stamps
245-37 Sale or purchase of packages of cigarettes without
stamps; fines and penalties
245-38 Vending unstamped cigarettes
245-39 Penalty exemptions; presumptions
245-40 Forfeitures; disposition
245-41 Enforcement; injunction; disposition of fines
245-41.5 Cigarette tax stamp administrative special fund
245-42 Rules
Part III. Export and Foreign Cigarettes
245-51 Export and foreign cigarettes prohibited
245-52 Alteration of packaging prohibited
245-53 Criminal penalties for illegal sale of export or
foreign cigarettes
245-54 Confiscation and seizure of illegal export or
foreign cigarettes
245-55 Forfeiture
245-56 Affixing of cigarette tax stamps to export
cigarettes or altered packages prohibited
245-57 Documentation of foreign cigarettes
245-58 Illegal sale of export or foreign cigarettes;
revocation or suspension of license; civil
penalties
245-59 Unfair trade practices
245-60 Deceptive cigarette sales
245-61 Enforcement
245-62 Applicability
245-63 Penalties cumulative
Note
Chapter title amended by L 1993, c 220, §6.
Cross References
Reduced ignition propensity cigarettes, see chapter 132C.