Chapter 703 - CIGARETTE TAX
- Section 4361 - Definitions
- Section 4362 - Licenses (REPEALED)
- Section 4362-A - Licenses
- Section 4363 - Expiration; Reissuance (REPEALED)
- Section 4364 - Revocation (REPEALED)
- Section 4365 - Rate of tax
- Section 4365-A - Rate of tax after September 30, 1989 (REPEALED)
- Section 4365-B - Rate of tax after December 31, 1990 (REPEALED)
- Section 4365-C - Rate of tax after June 30, 1991 (REPEALED)
- Section 4365-D - Rate of tax beginning November 1, 1997 (REPEALED)
- Section 4365-E - Application of cigarette tax rate increase effective October 1, 2001 (REPEALED)
- Section 4365-F - Application of cigarette tax rate increase effective September 19, 2005
- Section 4366 - Stamps provided by State Tax Assessor (REPEALED)
- Section 4366-A - Cigarette tax stamps
- Section 4366-B - Importation of unstamped cigarettes
- Section 4366-C - Sales of cigarettes in contravention of law
- Section 4366-D - Additional cigarette tax (REPEALED)
- Section 4367 - Resale of stamps prohibited; redemption (REPEALED)
- Section 4368 - Stamps affixed by licensed dealers (REPEALED)
- Section 4369 - Stamps affixed by licensed dealers (REPEALED)
- Section 4370 - Sale of unstamped cigarettes prohibited (REPEALED)
- Section 4371 - Possession of unstamped cigarettes; prima facie evidence (REPEALED)
- Section 4372 - Unstamped cigarettes to be confiscated (REPEALED)
- Section 4372-A - Seizure and forfeiture of contraband cigarettes
- Section 4373 - Forfeiture proceedings (REPEALED)
- Section 4373-A - Records required; inspection and examination; assessment of tax deficiency
- Section 4374 - Fraudulent stamps
- Section 4375 - Records; examinations by State Tax Assessor (REPEALED)
- Section 4376 - Oaths and subpoenas (REPEALED)
- Section 4377 - Hearings by Tax Assessor (REPEALED)
- Section 4378 - Appeals (REPEALED)
- Section 4379 - Administration; rules
- Section 4380 - Use of metering machines (REPEALED)
- Section 4381 - Tax credited to General Fund
- Section 4382 - Tax is levy on consumer
- Section 4383 - Distributor responsibilities (REPEALED)
- Section 4384 - Reporting and payment of tax