Part I. General Provisions

Section

245-1 Definitions

245-2 License

245-3 Taxes

245-4 Repealed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245-14 Repealed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

Part II. Stamping of Cigarettes

245-21 Payment of tax through use of stamps; exemptions

245-22 Affixation; required prior to distribution;

method and manner

245-22.5 Prohibition against stamping or sale of cigarettes not

listed in the directory pursuant to chapter 486P

245-23 Department to furnish stamps; designs,

specifications, and denominations; procurement

245-24 Sales through financial institutions

245-25 Purchase of stamps; when; by licensee or designee

245-26 Price; payment; deferred payment purchases

245-27 Maximum amount of deferred-payment purchases;

bond

245-28 Time for payment of deferred-payment purchases;

manner of payment

245-29 Suspension or reduction of privilege to purchase

on deferred-payment basis

245-30 Penalty for failure to make timely payment

245-31 Monthly report on distributions of cigarettes

and tobacco products, and purchases of stamps

245-32 Tax refund or credit for cigarettes and tobacco

products shipped for sale or use outside

the State

245-33 Unused stamps; cancellation of stamps

245-34 Approval of department required for transfer

of stamps

245-35 Unlicensed possession or use of stamps

245-36 Counterfeiting stamps

245-37 Sale or purchase of packages of cigarettes without

stamps; fines and penalties

245-38 Vending unstamped cigarettes

245-39 Penalty exemptions; presumptions

245-40 Forfeitures; disposition

245-41 Enforcement; injunction; disposition of fines

245-41.5 Cigarette tax stamp administrative special fund

245-42 Rules

Part III. Export and Foreign Cigarettes

245-51 Export and foreign cigarettes prohibited

245-52 Alteration of packaging prohibited

245-53 Criminal penalties for illegal sale of export or

foreign cigarettes

245-54 Confiscation and seizure of illegal export or foreign

cigarettes

245-55 Forfeiture

245-56 Affixing of cigarette tax stamps to export

cigarettes or altered packages prohibited

245-57 Documentation of foreign cigarettes

245-58 Illegal sale of export or foreign cigarettes;

revocation or suspension of license; civil

penalties

245-59 Unfair trade practices

245-60 Deceptive cigarette sales

245-61 Enforcement

245-62 Applicability

245-63 Penalties cumulative