Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
§ 27-69-1. Title of chapter - This chapter may be cited as The Tobacco Tax Law.
§ 27-69-3. Definitions - When used in this chapter: "State" means the State of...
§ 27-69-7. Permit and privilege taxes required; penalty for violations - In addition to the excise tax on each person selling,...
§ 27-69-9. Permit may be revoked and reinstated - In addition to the penalties imposed in this chapter, after...
§ 27-69-11. Penalties for operating without a permit - Any person engaged in the business of buying, selling or...
§ 27-69-13. Applicability of tax - There is hereby imposed, levied and assessed, to be collected...
§ 27-69-15. Stamps - Any retailer, transient vendor, distributing agent, salesman, or other dealer...
§ 27-69-17. When distributors not required to affix stamps - Any distributor engaged in manufacturing tobacco products in this state...
§ 27-69-19. Dealers liable; exception - The provisions of this chapter shall not apply to dealers...
§ 27-69-23. Tax additional - The tax imposed by this chapter is in addition to...
§ 27-69-25. Unpaid taxes a debt - All taxes and penalties imposed under the provisions of this...
§ 27-69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted - The payment of the tax imposed by this chapter shall...
§ 27-69-31. Compensation to dealers - Dealers subject to the provisions of this chapter shall be...
§ 27-69-33. Segregation of stock for interstate shipment - Manufacturers, distributors and wholesalers of cigars, cigarettes or smoking tobacco...
§ 27-69-35. Records of dealers - It shall be the duty of every person subject to...
§ 27-69-37. Preservation of invoices - Each person engaged as a wholesaler or retailer in the...
§ 27-69-39. Liability of persons, carriers, etc. - The provisions of this chapter shall extend and apply to...
§ 27-69-41. Penalties - If any person subject to the provisions of this chapter,...
§ 27-69-47. Penalty for reuse of stamps - Whoever wilfully washes, removes, or otherwise prepares for use stamps,...
§ 27-69-53. Commodities subject to confiscation - Any cigarettes found at any point within this state, in...
§ 27-69-55. Procedure when goods are confiscated - In all cases of seizures of any tobacco, or other...
§ 27-69-57. Commissioner may compromise confiscation - The commissioner may, in his discretion, return any tobacco confiscated...
§ 27-69-59. Unlawful sale; search and seizure - When the commissioner has good reason to believe that tobacco...
§ 27-69-61. Injunction by commissioner - Any person engaged in the business herein taxed, without a...
§ 27-69-63. Damaged stamps - If any of the stamps sold by the commissioner in...
§ 27-69-65. Commissioner to administer provisions of this chapter - The commissioner shall administer the provisions of this chapter, and...
§ 27-69-67. Peace officers to assist in enforcement - It is hereby made the duty of the several peace...
§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes - Any municipality within this state, in which any business licensed...
§ 27-69-71. Agents of the commissioner - The commissioner shall appoint such agents as are authorized by...
§ 27-69-73. Rules and regulations - The commissioner is hereby empowered to make such rules and...
§ 27-69-75. Payment into treasury - All taxes levied by this chapter shall be payable to...
§ 27-69-77. Records of commissioner - At the end of each month, the State Auditor shall...
§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business - Nonresident tobacco dealers obtaining a license or permit as provided...