CHAPTER 245

CIGARETTE TAX AND TOBACCO TAX LAW

 

         Part I.  General Provisions

Section

    245-1 Definitions

    245-2 License

  245-2.5 Retail tobacco permit

  245-2.6 Unlawful retailing in the first degree

  245-2.7 Unlawful tobacco retailing in the second degree

    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    245-4 Repealed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   245-14 Repealed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

   245-16 Unlawful shipment of cigarettes; penalty; reports;

          liability for unpaid taxes

 

         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

   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

 

Note

 

  Chapter title amended by L 1993, c 220, §6.

  The repeal and reenactment on June 30, 2006 by L 2000, c 249,  §20(2) of the part I designation and §§245-1, 245-3, 245-5, 245-6, 245-7, 245-8, 245-9, 245-15 and part II comprised of §§245-21 through 245-42 was deleted by L 2002, c 94, §3.

 

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