§ 42-3301 Definitions
§ 42-3302 Levy; rates; disposition of revenues
§ 42-3303 Tax on the consumer; precollection and remission by distributor
§ 42-3303.01 Stamps required for cigarettes sold on Indian reservations to enrolled tribal members; definition
§ 42-3304 Exemptions
§ 42-3305 Enforcement; penalty for failure to precollect and remit tax; violation; classification
§ 42-3306 Administration
§ 42-3307 Preemption by state
§ 42-3308 Agreements between the department and tribal tax authorities; definition