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16-11-101. Legislative intent - 16-11-101. Legislative intent. The legislature hereby declares that its intent...
16-11-102. Definitions - 16-11-102. Definitions. (1) As used in this chapter, the following...
16-11-103. Powers of department - 16-11-103. Powers of department. (1) The department may prescribe rules...
16-11-104. Carriers to report shipments -- penalties - 16-11-104. Carriers to report shipments -- penalties. (1) Except as...
16-11-105. Rulemaking authority of department of justice - 16-11-105. Rulemaking authority of department of justice. The department of...
16-11-106. Regular and systematic solicitation of business -- compliance with chapter - 16-11-106. Regular and systematic solicitation of business -- compliance with...
16-11-107. Secretary of state as process agent for unlicensed person doing business in state - 16-11-107. Secretary of state as process agent for unlicensed person...
16-11-108. Service of process - 16-11-108. Service of process. (1) Service of process pursuant to...
16-11-109. reserved - 16-11-109 reserved.
16-11-110. Repealed - 16-11-110. Repealed. Sec. 2, Ch. 27, L. 2015. History: En....
16-11-111. Cigarette, tobacco products, and moist snuff sales tax -- exemption for sale to tribal member - 16-11-111. Cigarette, tobacco products, and moist snuff sales tax --...
16-11-112. Tax on ultimate consumer - 16-11-112. Tax on ultimate consumer. All taxes paid pursuant to...
16-11-113. Tax insignia - 16-11-113. Tax insignia. (1) Except as provided in this section,...
16-11-114. Insignia discount - 16-11-114. Insignia discount. (1) Each licensed wholesaler is entitled to...
16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase of stamps - 16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase...
16-11-116. Resale of insignia prohibited -- rebate - 16-11-116. Resale of insignia prohibited -- rebate. A wholesaler may...
16-11-117. When payment for insignia due - 16-11-117. When payment for insignia due. The department may permit...
16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers - 16-11-118. Records of wholesalers, subjobbers, tobacco product vendors, and retailers....
16-11-119. Disposition of taxes -- statutory appropriation - 16-11-119. Disposition of taxes -- statutory appropriation. (1) A sum...
16-11-120. Tobacco product licenses - 16-11-120. Tobacco product licenses. Every wholesaler, subjobber, retailer, or tobacco...
16-11-121. Vending machines not places of business - 16-11-121. Vending machines not places of business. Cigarette vending machines...
16-11-122. License fees -- renewal - 16-11-122. License fees -- renewal. (1) Each application for a...
16-11-123. Display of license - 16-11-123. Display of license. (1) Each license shall be prominently...
16-11-124. Disposition of license fees - 16-11-124. Disposition of license fees. (1) All license fees collected...
16-11-125. Licensure as both wholesaler and retailer allowed - 16-11-125. Licensure as both wholesaler and retailer allowed. This chapter...
16-11-126. Joint and several liability - 16-11-126. Joint and several liability. (1) An individual is individually...
16-11-127. reserved - 16-11-127 reserved.
16-11-128. Tobacco product sales reporting requirements - 16-11-128. Tobacco product sales reporting requirements. (1) Prior to delivering,...
16-11-129. Enforcement - 16-11-129. Enforcement. The attorney general, a designee of the attorney...
16-11-130. reserved - 16-11-130 reserved.
16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized - 16-11-131. Transporting tobacco products without compliance a misdemeanor -- invoices...
16-11-132. Unlawful to sell tobacco products without valid license -- exceptions - 16-11-132. Unlawful to sell tobacco products without valid license --...
16-11-133. Sale and use of cigarettes without insignia unlawful - 16-11-133. Sale and use of cigarettes without insignia unlawful. (1)...
16-11-134. Forged license stamp or insignia - 16-11-134. Forged license stamp or insignia. A person who makes,...
16-11-135. through 16-11-140 reserved - 16-11-135 through 16-11-140 reserved.
16-11-141. Powers of arrest -- search and seizure - 16-11-141. Powers of arrest -- search and seizure. (1) The...
16-11-142. Duties of county attorneys and peace officers - 16-11-142. Duties of county attorneys and peace officers. In the...
16-11-143. Penalty and interest for unpaid tobacco product tax - 16-11-143. Penalty and interest for unpaid tobacco product tax. (1)...
16-11-144. Revocation or suspension of license - 16-11-144. Revocation or suspension of license. (1) The department may...
16-11-145. Place where violations committed considered public nuisance - 16-11-145. Place where violations committed considered public nuisance. Each person...
16-11-146. Penalty for forged license stamp or insignia - 16-11-146. Penalty for forged license stamp or insignia. A person...
16-11-147. Seizure and forfeiture of property used in transporting contraband - 16-11-147. Seizure and forfeiture of property used in transporting contraband....
16-11-148. Penalties and other remedies - 16-11-148. Penalties and other remedies. (1) Unless otherwise provided, the...
16-11-149. Hearings before department - 16-11-149. Hearings before department. (1) A person aggrieved by any...
16-11-150. Appeal to district court - 16-11-150. Appeal to district court. Any person aggrieved by any...
16-11-151. through 16-11-154 reserved - 16-11-151 through 16-11-154 reserved.
16-11-155. Definitions - 16-11-155. Definitions. As used in 16-11-111, 16-11-155, 16-11-156, and 16-11-158,...
16-11-156. Stamps affixed on cigarettes -- exception - 16-11-156. Stamps affixed on cigarettes -- exception. Except for cigarettes...
16-11-157. Repealed - 16-11-157. Repealed. Sec. 35, Ch. 511, L. 2005. History: En....
16-11-158. Sale or retention of forfeited property -- use of sale proceeds -- destruction of contraband - 16-11-158. Sale or retention of forfeited property -- use of...
16-11-159. Forfeiture of contraband and property used in transporting contraband - 16-11-159. Forfeiture of contraband and property used in transporting contraband....