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§ 42-3451 |
Acquisition and possession of cigarettes and roll-your-own tobacco; definitions |
§ 42-3452 |
Payment of tax required to sell, distribute or transfer tobacco products |
§ 42-3453 |
Presumption of tax on unstamped cigarettes |
§ 42-3454 |
Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions |
§ 42-3455 |
Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering |
§ 42-3456 |
Tax stamps as indicia of taxes paid; exception; definitions |
§ 42-3457 |
Unstamped cigarettes |
§ 42-3458 |
Discount purchases of tax stamps; refund, redemption and rebate amounts |
§ 42-3459 |
Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver |
§ 42-3460 |
Redemption of unused or spoiled tax stamps and meter registration; definitions |
§ 42-3461 |
Unlawful use of stamps; classification; definition |
§ 42-3462 |
Cigarette and roll-your-own tobacco; filing requirements; definition |