2021 Tennessee Code
Chapter 4 - Privilege and Excise Taxes
Part 10 - Tobacco Tax Law

§ 67-4-1001. Part Definitions - As used in this part, unless the context otherwise requires:

§ 67-4-1002. Tax Imposed - Every dealer or distributor of tobacco products defined in this...

§ 67-4-1005. Rate on Other Tobacco Products - The rate on all other tobacco products, including, but not...

§ 67-4-1007. Counterfeiting and Misuse of Stamps - Any person who shall falsely and fraudulently make, forge, alter...

§ 67-4-1008. Refunds for Unused Stamps - The commissioner is empowered to allow and make refunds for...

§ 67-4-1013. Search Warrants - Any duly authorized representative, agent or employee of the department...

§ 67-4-1022. Drop Shipments — Procedure - Every person engaged in the activity within this state of...

§ 67-4-1023. Liability for Undelivered Goods - Any common carrier transporting tobacco products to a point within...

§ 67-4-1031. Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines - A tax shall be levied on the consumer of cigarettes...