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24-3-5-0.1. "Cigarette" - Sec. 0.1. As used in this chapter, "cigarette" has the...
24-3-5-0.2. "Cigarette Manufacturer" - Sec. 0.2. As used in this chapter, "cigarette manufacturer" means...
24-3-5-0.3. "Commission" - Sec. 0.3. As used in this chapter, "commission" refers to...
24-3-5-1. "Delivery Sale" - Sec. 1. As used in this chapter, "delivery sale" means...
24-3-5-1.5. "Distributor" - Sec. 1.5. As used in this chapter, "distributor" includes the...
24-3-5-2. "Merchant" - Sec. 2. As used in this chapter, "merchant" means a...
24-3-5-3. "Tobacco Product" - Sec. 3. As used in this chapter, "tobacco product" has...
24-3-5-4. Requirements - Sec. 4. Subject to section 4.5 of this chapter, a...
24-3-5-4.5. Delivery Sale by Merchant; Penalties - Sec. 4.5. (a) This section applies to a merchant that...
24-3-5-5. Mailing or Shipping Tobacco Products; Requirements; Penalties - Sec. 5. (a) A merchant who mails or ships cigarettes...
24-3-5-6. Filing With Department of State Revenue; Compliance - Sec. 6. (a) A merchant shall, before mailing or shipping...
24-3-5-7. Pay Taxes or Provide Notice; Penalties - Sec. 7. (a) A merchant who delivers cigarettes to a...
24-3-5-8. Civil Penalties - Sec. 8. The commission may impose a civil penalty of...