Cigarette Taxes: Related Laws

U.S.

• U.S. Code > Title 15 > Chapter 10A - Collection of State Cigarette Taxes
• U.S. Code > Title 26 > Subtitle E > Chapter 52 - Tobacco Products and Cigarette Papers and Tubes

Alabama

• Alabama Code > Title 40 > Chapter 25 - Tobacco Tax
• Alabama Code > Title 40 > Chapter 25A - Tax On Gummed Cigarette Papers

Alaska

• Alaska Statutes > Chapter 43.50 - Tobacco Taxes and Sales

Arizona

• Arizona Laws > Title 42 > Chapter 3 > Article 6 - Tobacco Tax for Health Care
• Arizona Laws > Title 42 > Chapter 3 > Article 7 - Indian Reservation Tobacco Tax
• Arizona Laws > Title 42 > Chapter 3 > Article 9 - Tobacco Tax for Early Childhood Development and Health
• Arizona Laws > Title 42 > Chapter 3 > Article 10 - Distributors and Retailers of Tobacco Products
• Arizona Laws > Title 42 > Chapter 3 > Article 11 - Cigarettes and Roll-Your-Own Tobacco

California

• California Codes > Revenue and Taxation Code > Division 2 > Part 13 - CIGARETTE TAX

Connecticut

• Connecticut General Statutes > Chapter 214 - Cigarette Taxes
• Connecticut General Statutes > Chapter 214a - Tobacco Products Tax

Delaware

• Delaware Code > Title 30 > Chapter 53 - Tobacco Product Tax

Florida

• Florida Statutes > Chapter 210 - Tax On Tobacco Products
• Florida Regulations > Chapter 61A-10 - Cigarette Tax Division Rules

Hawaii

• Hawaii Revised Statutes > Chapter 245 - Cigarette Tax and Tobacco Tax Law

Idaho

• Idaho Code > Title 63 > Chapter 25 - Cigarette and Tobacco Products Taxes

Indiana

• Indiana Code > Title 6 > Article 7 - Tobacco Taxes

Iowa

• Iowa Code > Chapter 421B - Cigarette Sales
• Iowa Code > Chapter 453A - Cigarette and Tobacco Taxes and Regulation of Alternative Nicotine Products and Vapor Products
• Iowa Code > Chapter 453C - Tobacco Product Manufacturers — Financial Obligations
• Iowa Code > Chapter 453D - Tobacco Product Manufacturers — Enforcement of Financial Obligations

Kansas

• Kansas Statutes > Chapter 79 > Article 33 - Cigarettes and Tobacco Products

Louisiana

• Louisiana Revised Statutes 47:844 - Dealer permits
• Louisiana Revised Statutes 47:846 - Secretary's authority to revoke license or permits
• Louisiana Revised Statutes 47:848 - Tobacco dealers required to furnish bond; waiver
• Louisiana Revised Statutes 47:852 - Dealers required to furnish duplicate invoices
• Louisiana Revised Statutes 47:853 - Examination of invoices and determination of tax by secretary

Maine

• Maine Revised Statutes Title 22 Sec. 271 - Definitions
• Maine Revised Statutes Title 22 Sec. 272 - Tobacco Prevention and Control Program
• Maine Revised Statutes Title 36 Sec. 4361 - Definitions
• Maine Revised Statutes Title 36 Sec. 4362-A - Licenses
• Maine Revised Statutes Title 36 Sec. 4365 - Rate of tax

Massachusetts

• Massachusetts General Laws > Chapter 64C - Cigarette Excise

Michigan

• Michigan Laws > Chapter 205 > Act 327 of 1993 - Tobacco Products Tax Act

Minnesota

• Minnesota Statutes > Chapter 297F - Cigarettes and Tobacco Taxes

Missouri

• Missouri Laws > Chapter 149 - Cigarette Tax

Montana

• Montana Code > Title 16 > Chapter 11 - Taxation of Tobacco Products

Nevada

• Nevada Revised Statutes > Chapter 370 - Tobacco: Licenses and Taxes; Supervision of Manufacturers and Wholesale Dealers

New Hampshire

• New Hampshire Revised Statutes > Chapter 78 - Tobacco Tax

New Mexico

• New Mexico Statutes > Chapter 7 > Article 12 - Cigarette Tax
• New Mexico Statutes > Chapter 7 > Article 12A - Tobacco Products Tax

New York

• New York Laws > Tax > Article 20 - Tax On Cigarettes and Tobacco Products

North Carolina

• North Carolina General Statutes > Chapter 105 > Article 2A - Tobacco Products Tax

North Dakota

• North Dakota Code > Chapter 57-36 - Tobacco Products Tax Law

Ohio

• Ohio Code > Chapter 5743 - Cigarette Tax

Oregon

• Oregon Statutes 323.030 - Tax imposed; rate; exclusiveness; only one distribution taxed
• Oregon Statutes 323.031 - Additional tax imposed; rate
• Oregon Statutes 323.035 - Distributions by manufacturers to licensed distributors exempted
• Oregon Statutes 323.040 - Sales to common carriers in interstate or foreign passenger service exempted; tax on carriers
• Oregon Statutes 323.050 - Storage in bonded warehouses exempted

Rhode Island

• Rhode Island General Laws > Chapter 44-20 - Cigarette and Other Tobacco Products Tax
• Rhode Island General Laws > Chapter 44-20.1 - Delivery Sales of Cigarettes
• Rhode Island General Laws > Chapter 44-20.2 - Little Cigar Tax

South Dakota

• South Dakota Codified Laws > Title 10 > Chapter 50 - Cigarette Tax

Utah

• Utah Code > Title 59 > Chapter 14 - Cigarette and Tobacco Tax and Licensing Act

Vermont

• Vermont Statutes > Title 32 > Chapter 205 - Cigarettes and Tobacco Products

Virginia

• Virginia Code 58.1-1000: (Effective until January 1, 2018) Definitions
• Virginia Code 58.1-1001: Tax levied; rate
• Virginia Code 58.1-1002: Exemptions
• Virginia Code 58.1-1003: How paid; affixing of stamps; records of stamping agents; civil penalties
• Virginia Code 58.1-1003.1: Bad debt; deduction; definition

Washington

• Washington Code > Chapter 82.24 - Tax on cigarettes
• Washington Code > Chapter 82.26 - Tax on tobacco products

West Virginia

• West Virginia Code > Chapter 11 > Article 17 - Tobacco Products Excise Tax Act

Wisconsin

• Wisconsin Statutes > Chapter 139 > Subchapter II - Cigarette Taxes
• Wisconsin Statutes > Chapter 139 > Subchapter III - Tobacco Products Tax