7-12-9.4. Retail sale of cigarettes.
64 words·~1 min read·
/nm/chapter-7-taxation/article-12-cigarette-tax/7-12-9-4·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A retailer of cigarettes shall:
A. only obtain cigarettes for resale from a distributor;
B. only obtain stamped cigarettes;
C. not sell cigarettes at wholesale or for resale unless the retailer is also a distributor; and
D. comply with the provisions of the Cigarette Tax Act or any law or rule that applies to retailers of cigarettes.
History: Laws 2006, ch. 91, § 10.