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Section 10-50-1 - Definition of terms. - 10-50-1. Definition of terms. Terms used in this chapter mean:...
Section 10-50-2 - Number of cigarettes in package. - 10-50-2. Number of cigarettes in package. All cigarettes sold in...
Section 10-50-3 - Tax imposed on cigarettes held for sale--Rates of tax. - 10-50-3. Tax imposed on cigarettes held for sale--Rates of tax....
Section 10-50-4 - Stamps affixed to evidence tax payment--Samples excepted. - 10-50-4. Stamps affixed to evidence tax payment--Samples excepted. The payment...
Section 10-50-5 - Denominations of stamps--Fractional parts of cent. - 10-50-5. Denominations of stamps--Fractional parts of cent. No stamps evidencing...
Section 10-50-6 - Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty. - 10-50-6. Stamped cigarettes not subject to further tax--Person in possession...
Section 10-50-7 - Transactions constitutionally exempt from taxation. - 10-50-7. Transactions constitutionally exempt from taxation. Nothing contained in this...
Section 10-50-8 - Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected. - 10-50-8. Impact of tax borne by consumer--Separate statement on invoice--Method...
Section 10-50-9 - License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense. - 10-50-9. License required of distributors and wholesalers--Registration required of retailers--Separate...
Section 10-50-10 - Contents of application for license. - 10-50-10. Contents of application for license. Such license shall be...
Section 10-50-11 - Fee for distributor or wholesaler license--Reduced fee for part of year. - 10-50-11. Fee for distributor or wholesaler license--Reduced fee for part...
Section 10-50-12 - Display of license--Duration--Return of license on revocation. - 10-50-12. Display of license--Duration--Return of license on revocation. Each license...
Section 10-50-13 - Transfer of license to different location or person--Contents of application for transfer. - 10-50-13. Transfer of license to different location or person--Contents of...
Section 10-50-14 - Annual renewal of license--Fee. - 10-50-14. Annual renewal of license--Fee. The holder of each license...
Section 10-50-15 - Revocation of license or registration--Appeal. - 10-50-15. Revocation of license or registration--Appeal. The secretary of revenue...
Section 10-50-16 - Sale of cigarettes after license or registration revocation as petty offense--Forfeiture. - 10-50-16. Sale of cigarettes after license or registration revocation as...
Section 10-50-18 - Stamps secured and sold by secretary--Discount. - 10-50-18. Stamps secured and sold by secretary--Discount. The secretary of...
Section 10-50-19 - Payment for stamps after purchase--Bond or depository agreement required. - 10-50-19. Payment for stamps after purchase--Bond or depository agreement required....
Section 10-50-20 - Resale of stamps prohibited--Redemption of unused and uncanceled stamps. - 10-50-20. Resale of stamps prohibited--Redemption of unused and uncanceled stamps....
Section 10-50-20.1 - Refund for stamped cigarettes destroyed by distributor. - 10-50-20.1. Refund for stamped cigarettes destroyed by distributor. Whenever a...
Section 10-50-21 - Use or possession of counterfeit stamp as felony--Reuse of stamp. - 10-50-21. Use or possession of counterfeit stamp as felony--Reuse of...
Section 10-50-25 - Authorization to nonresident to affix stamps--Sale of stamps. - 10-50-25. Authorization to nonresident to affix stamps--Sale of stamps. If...
Section 10-50-26 - Bond or depository agreement required of authorized nonresident--Duration of bond or agreement. - 10-50-26. Bond or depository agreement required of authorized nonresident--Duration of...
Section 10-50-27 - Agreement by nonresident to permit examination of records. - 10-50-27. Agreement by nonresident to permit examination of records. Such...
Section 10-50-28 - Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident. - 10-50-28. Appointment of attorney by authorized nonresident--Service of process on...
Section 10-50-29 - Authorized nonresident as licensed distributor. - 10-50-29. Authorized nonresident as licensed distributor. Any person complying with...
Section 10-50-30 - Distributor to affix stamps. - 10-50-30. Distributor to affix stamps. Each distributor shall affix or...
Section 10-50-31 - Dealer to return unstamped cigarettes. - 10-50-31. Dealer to return unstamped cigarettes. Each dealer upon opening...
Section 10-50-32 - Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony. - 10-50-32. Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony....
Section 10-50-33 - Display or possession of unstamped cigarettes as evidence of intent to sell. - 10-50-33. Display or possession of unstamped cigarettes as evidence of...
Section 10-50-34 - Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp. - 10-50-34. Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or...
Section 10-50-35 - Unstamped cigarettes as contraband--Seizure without warrant. - 10-50-35. Unstamped cigarettes as contraband--Seizure without warrant. Any cigarettes found...
Section 10-50-36 - Forfeiture and destruction of contraband cigarettes. - 10-50-36. Forfeiture and destruction of contraband cigarettes. Any cigarettes seized...
Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion. - 10-50-37. Confiscation of unstamped cigarettes not required if no intentional...
Section 10-50-38 - Act of agent as act of principal. - 10-50-38. Act of agent as act of principal. For the...
Section 10-50-39 - Monthly reports by distributors--Contents and time of filing. - 10-50-39. Monthly reports by distributors--Contents and time of filing. On...
Section 10-50-41 - Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer. - 10-50-41. Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records...
Section 10-50-42 - Investigations and taking of testimony. - 10-50-42. Investigations and taking of testimony. The secretary of revenue...
Section 10-50-43 - Subpoena of witnesses and evidence in department hearings. - 10-50-43. Subpoena of witnesses and evidence in department hearings. At...
Section 10-50-44 - Witnesses not excused by self-incrimination--Evidence produced not used against witness. - 10-50-44. Witnesses not excused by self-incrimination--Evidence produced not used against...
Section 10-50-45 - Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary. - 10-50-45. Judicial enforcement of departmental process--Commitment to jail--Further proceedings by...
Section 10-50-46 - Application for hearing by secretary--Notice of grant or denial of hearing. - 10-50-46. Application for hearing by secretary--Notice of grant or denial...
Section 10-50-47 - Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence. - 10-50-47. Hearing ordered by secretary--Requiring appearance of witnesses and production...
Section 10-50-48 - Secretary's order after hearing--Copy to applicant. - 10-50-48. Secretary's order after hearing--Copy to applicant. After any such...
Section 10-50-49 - Appeal from secretary to circuit court--Notice of appeal. - 10-50-49. Appeal from secretary to circuit court--Notice of appeal. Any...
Section 10-50-50 - Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court. - 10-50-50. Service of notice of appeal--Notice and bond filed with...
Section 10-50-51 - Relief granted by circuit court--Costs. - 10-50-51. Relief granted by circuit court--Costs. The court may grant...
Section 10-50-52 - Disposition of proceeds of tax. - 10-50-52. Disposition of proceeds of tax. The first thirty million...
Section 10-50-58 - Cigarette stamp purchasing fund established. - 10-50-58. Cigarette stamp purchasing fund established. There is established in...
Section 10-50-59 - Recovery of cigarette stamp costs--Deposit of funds. - 10-50-59. Recovery of cigarette stamp costs--Deposit of funds. In addition...
Section 10-50-60 - Promulgation of rules. - 10-50-60. Promulgation of rules. The secretary of revenue may promulgate...
Section 10-50-61 - Wholesale tax on tobacco products--Credit for tax paid. - 10-50-61. Wholesale tax on tobacco products--Credit for tax paid. In...
Section 10-50-62 - Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor. - 10-50-62. Dealers to buy only from licensed wholesalers and distributors...
Section 10-50-63 - Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco. - 10-50-63. Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or...
Section 10-50-64 - Voluntary regulation of use of tobacco products. - 10-50-64. Voluntary regulation of use of tobacco products. The Legislature...
Section 10-50-65 - Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor. - 10-50-65. Certain activities regarding for-export-only tobacco products prohibited--Violation as misdeameanor....
Section 10-50-66 - Seizure and destruction of contraband tobacco products. - 10-50-66. Seizure and destruction of contraband tobacco products. Any cigarettes...
Section 10-50-67 - Relief for violation of §10-50-65. - 10-50-67. Relief for violation of §10-50-65. In addition to any...
Section 10-50-72 - Definition of terms. - 10-50-72. Definition of terms. Terms used in §§10-50-72 to 10-50-92,...
Section 10-50-73 - Manufacturer to certify participation or compliance--Form--Delivery--Contents. - 10-50-73. Manufacturer to certify participation or compliance--Form--Delivery--Contents. Any tobacco product...
Section 10-50-74 - Certification update--Supplemental certification. - 10-50-74. Certification update--Supplemental certification. A tobacco product manufacturer shall update...
Section 10-50-75 - Inclusion of brand families--Requirements--No limitation on rights of State. - 10-50-75. Inclusion of brand families--Requirements--No limitation on rights of State....
Section 10-50-76 - Maintenance of records--Exception. - 10-50-76. Maintenance of records--Exception. Each tobacco product manufacturer shall maintain...
Section 10-50-77 - Annual publication of directory on internet website--Date of publication--Development, contents and maintenance. - 10-50-77. Annual publication of directory on internet website--Date of publication--Development,...
Section 10-50-78 - Exclusion from directory--Cure. - 10-50-78. Exclusion from directory--Cure. The secretary may not include or...
Section 10-50-79 - Hearing and appeal. - 10-50-79. Hearing and appeal. Any tobacco product manufacturer excluded or...
Section 10-50-80 - Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund. - 10-50-80. Distributors and wholesalers to submit information to secretary--Maintenance and...
Section 10-50-81 - Secretary may require additional information. - 10-50-81. Secretary may require additional information. In addition to the...
Section 10-50-82 - Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund. - 10-50-82. Inclusion in directory prerequisite to affixing tax stamp or...
Section 10-50-83 - Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary. - 10-50-83. Inclusion of unregistered nonresident or foreign manufacturers in directory--Service...
Section 10-50-84 - Notice to secretary of agent's authority--Termination or appointment of agent. - 10-50-84. Notice to secretary of agent's authority--Termination or appointment of...
Section 10-50-85 - Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance. - 10-50-85. Service upon secretary of state in lieu of appointed...
Section 10-50-86 - Disclosure of information to attorney general--Inter-agency sharing of information. - 10-50-86. Disclosure of information to attorney general--Inter-agency sharing of information....
Section 10-50-87 - Financial information to be made available to attorney general. - 10-50-87. Financial information to be made available to attorney general....
Section 10-50-88 - Declaration of contraband--Seizure, forfeiture and destruction. - 10-50-88. Declaration of contraband--Seizure, forfeiture and destruction. Any cigarettes that...
Section 10-50-89 - Promulgation of rules--Certification, reporting and directory. - 10-50-89. Promulgation of rules--Certification, reporting and directory. The secretary, for...
Section 10-50-90 - Attorney general may seek restraining order--Action for enforcement--Compensation for costs. - 10-50-90. Attorney general may seek restraining order--Action for enforcement--Compensation for...
Section 10-50-91 - Schedule of reports--Publication--Pre-publication sales, distribution, etc. - 10-50-91. Schedule of reports--Publication--Pre-publication sales, distribution, etc. The first report...
Section 10-50-92 - Conflict with other law. - 10-50-92. Conflict with other law. If a court of competent...
Section 10-50-99 - Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited. - 10-50-99. Shipment or transportation of cigarettes and tobacco products to...
Section 10-50-100 - Injunction for actual or threatened violation. - 10-50-100. Injunction for actual or threatened violation. The attorney general...
Section 10-50-101 - Civil action for violation--Civil penalty. - 10-50-101. Civil action for violation--Civil penalty. The attorney general may...
Section 10-50-102 - Separate violations. - 10-50-102. Separate violations. Each shipment, transport, or attempted shipment or...
Section 10-50-103 - Forfeiture of products, profits, and benefits. - 10-50-103. Forfeiture of products, profits, and benefits. Any cigarettes or...
Section 10-50-104 - Other available penalties and remedies--Tax collected from person receiving products. - 10-50-104. Other available penalties and remedies--Tax collected from person receiving...
Section 10-50-105 - Provider of roll-your-own machine is cigarette manufacturer--Exception. - 10-50-105. Provider of roll-your-own machine is cigarette manufacturer--Exception. Any person...
Section 10-50-106 - Only products in directory to be used in roll-your-own machine. - 10-50-106. Only products in directory to be used in roll-your-own...
Section 10-50-107 - Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler. - 10-50-107. Seizure and destruction of tobacco products not purchased from...