Article 5 - TOBACCO, AMMUNITION AND PLAYING CARDS
- Section 12-21-610 - Imposition of tax
- Section 12-21-620 - Tax rates on products containing tobacco; "cigarette" defined
- Section 12-21-625 - Cigarette surtax; imposition; crediting of revenues; definition of "cigarette"
- Section 12-21-650 - What is deemed sale or retail "price"; articles given as prizes
- Section 12-21-660 - Licenses required for engaging in tobacco business
- Section 12-21-670 - Application for license; issuance of permanent license; display of license
- Section 12-21-680 - Reclassification as between wholesale and retail business
- Section 12-21-690 - Licenses shall not be transferable; operation of business pending granting of license
- Section 12-21-735 - Stamp tax on cigarettes
- Section 12-21-750 - Certain retail dealers shall furnish duplicate invoices; violations
- Section 12-21-760 - Intent of article: stamps shall not be required on resale
- Section 12-21-770 - Distributor's liability to pay tax
- Section 12-21-780 - Returns shall be filed by distributors; payment of tax on tobacco products; discount
- Section 12-21-785 - Returns
- Section 12-21-800 - "Tobacco products" defined
- Section 12-21-810 - "Distributor" defined
- Section 12-21-820 - Tax on cigarettes and tobacco products; boundary clarification