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§ 42-3401 |
Tobacco distributor licenses; application; conditions; revocations and cancellations |
§ 42-3402 |
Contraband tobacco products |
§ 42-3403 |
Tobacco product retailers; vehicle as place of business prohibited; exceptions |
§ 42-3404 |
Exemptions and exclusions of certain tobacco products from tobacco taxes |
§ 42-3405 |
Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period |
§ 42-3406 |
Refunds and rebates of tobacco taxes; supporting documentation; distributor’s burden of proof |