CHAPTER 245

CIGARETTE TAX AND TOBACCO TAX LAW

Section

245-1 Definitions

245-2 License

245-3 Taxes; limitations

245-4 Repealed

245-5 Returns

245-6 Payment of taxes; penalties

245-7 Determination of taxes; additional assessments,

credits, and refunds

245-8 Records to be kept

245-9 Inspection

245-10 Appeals

245-11 Chapter 235 and chapter 237 applicable

245-12 Investigations; contempts; fees

245-13 Administration by director; rules and regulations

245-14 Repealed

245-15 Disposition of revenues