Part 1 - TAX ON TOBACCO PRODUCTS
- Section 16-11-101 - Legislative intent
- Section 16-11-102 - Definitions
- Section 16-11-103 - Powers of department
- Section 16-11-104 - Carriers to report shipments - penalties
- Section 16-11-105 - Rulemaking authority of department of justice
- Section 16-11-106 - Regular and systematic solicitation of business - compliance with chapter
- Section 16-11-107 - Secretary of state as process agent for unlicensed person doing business in state
- Section 16-11-108 - Service of process
- Section 16-11-109 - Reserved
- Section 16-11-110 - [Repealed]
- Section 16-11-111 - Cigarette, tobacco products, and moist snuff sales tax - exemption for sale to tribal member
- Section 16-11-112 - Tax on ultimate consumer
- Section 16-11-113 - Tax insignia
- Section 16-11-114 - Insignia discount
- Section 16-11-115 - Tax meter machine - tax stamp-applying machine - purchase of stamps
- Section 16-11-116 - Resale of insignia prohibited - rebate
- Section 16-11-117 - When payment for insignia due
- Section 16-11-118 - Records of wholesalers, subjobbers, tobacco product vendors, and retailers
- Section 16-11-119 - Disposition of taxes - statutory appropriation
- Section 16-11-120 - Tobacco product licenses
- Section 16-11-121 - Vending machines not places of business
- Section 16-11-122 - License fees - renewal
- Section 16-11-123 - Display of license
- Section 16-11-124 - Disposition of license fees
- Section 16-11-125 - Licensure as both wholesaler and retailer allowed
- Section 16-11-126 - Joint and several liability
- Section 16-11-127 - Reserved
- Section 16-11-128 - Tobacco product sales reporting requirements
- Section 16-11-129 - Enforcement
- Section 16-11-130 - Reserved
- Section 16-11-131 - Transporting tobacco products without compliance a misdemeanor - invoices and delivery tickets required - stop and inspection authorized
- Section 16-11-132 - Unlawful to sell tobacco products without valid license - exceptions
- Section 16-11-133 - Sale and use of cigarettes without insignia unlawful
- Section 16-11-134 - Forged license stamp or insignia
- Section 16-11-135 through 16-11-140 - Reserved
- Section 16-11-141 - Powers of arrest - search and seizure
- Section 16-11-142 - Duties of county attorneys and peace officers
- Section 16-11-143 - Penalty and interest for unpaid tobacco product tax
- Section 16-11-144 - Revocation or suspension of license
- Section 16-11-145 - Place where violations committed considered public nuisance
- Section 16-11-146 - Penalty for forged license stamp or insignia
- Section 16-11-147 - Seizure and forfeiture of property used in transporting contraband
- Section 16-11-148 - Penalties and other remedies
- Section 16-11-149 - Hearings before department
- Section 16-11-150 - Appeal to district court
- Section 16-11-151 through 16-11-154 - Reserved
- Section 16-11-155 - Definitions
- Section 16-11-156 - Stamps affixed on cigarettes - exception
- Section 16-11-157 - [Repealed]
- Section 16-11-158 - Sale or retention of forfeited property - use of sale proceeds - destruction of contraband
- Section 16-11-159 - Forfeiture of contraband and property used in transporting contraband