| 57-36-01 |
Definitions
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| 57-36-02 |
Distributors and dealers to be licensed
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| 57-36-03 |
License
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| 57-36-04 |
Revocation of license ‑ Penalty
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| 57-36-05 |
Unlawful to sell without license
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| 57-36-05.1 |
Sale of imported cigarettes ‑ When prohibited
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| 57-36-05.2 |
Sale of noncompliant tobacco products
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| 57-36-05.3 |
Use of cigarette-making machines - When allowed
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| 57-36-05.4 |
Certain cigarette-making machines - Registration requirements
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| 57-36-06 |
Cigarettes ‑ Amount of tax
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| 57-36-06.1 |
Cigarette-making machines - Requirements
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| 57-36-07 |
Packaging ‑ Presumption from possession
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| 57-36-08 |
Stamps prepared by commissioner
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| 57-36-09 |
Records to be kept by distributors and reports made ‑ Penalty
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| 57-36-09.1 |
Outlet ‑ Record of deliveries and shipments
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| 57-36-09.2 |
Examination and correction of returns ‑ Collection of taxes
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| 57-36-09.3 |
Corporate officer liability
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| 57-36-09.4 |
Governor and manager liability
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| 57-36-09.5 |
Lien of tax ‑ Collection ‑ Action authorized
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| 57-36-09.6 |
General partner in a limited liability limited partnership liability
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| 57-36-10 |
Stamps may be purchased at discount
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| 57-36-11 |
Tax meter machines
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| 57-36-11.1 |
Sales of untaxed cigarettes
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| 57-36-12 |
Distributors may not sell stamps
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| 57-36-13 |
Unlawful to transport unstamped cigarettes
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| 57-36-14 |
Procedure in case of seizure ‑ Determination ‑ Judgment
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| 57-36-15 |
Hearings by tax commissioner
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| 57-36-16 |
Petition to tax commissioner for hearing or rehearing
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| 57-36-17 |
Hearing ‑ Appeals from decision of the tax commissioner
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| 57-36-18 |
Tax commissioner to administer chapter
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| 57-36-19 |
State's attorney and other officers may be called
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| 57-36-20 |
Penalties for violation of chapter
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| 57-36-21 |
Unlawful to counterfeit stamps or insignia
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| 57-36-22 |
Separate additional tax on cigarettes ‑ Collection ‑ Penalty
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| 57-36-23 |
Separate and additional tax on the sale of cigarettes ‑ Collection ‑ Allocation of revenue ‑ Tax avoidance prohibited ‑ Penalty
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| 57-36-24 |
Exemptions
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| 57-36-25 |
Cigars and pipe tobacco ‑ Excise tax on wholesale purchase price ‑ Other tobacco products ‑ Excise tax on weight ‑ Penalty ‑ Reports ‑ Collection ‑ Allocation of revenue
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| 57-36-25.1 |
Deduction to reimburse licensed distributor for administrative expenses
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| 57-36-26 |
Cigars, pipe tobacco, and other tobacco products ‑ Excise tax payable by dealers ‑ Reports ‑ Penalties ‑ Collection ‑ Allocation of revenue
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| 57-36-27 |
Consumer's use tax ‑ Cigarettes ‑ Reports ‑ Remittances
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| 57-36-28 |
Consumer's use tax ‑ Cigars, pipe tobacco, and other tobacco products ‑ Reports ‑ Remittances
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| 57-36-29 |
Correction of errors
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| 57-36-30 |
Issuance of credit or refund
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| 57-36-31 |
Transfer and allocation of revenues ‑ Appropriation
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| 57-36-32 |
Separate and additional tax on the sale of cigarettes ‑ Collection ‑ Allocation of revenue ‑ Tax avoidance prohibited
|
| 57-36-33 |
Penalties for violation of chapter
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