Chapter 50 - CIGARETTE TAX

Section 10-50-1 - Definition of terms
Section 10-50-2 - Number of cigarettes in package
Section 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
Section 10-50-5 - Denominations of stamps-Fractional parts of cent
Section 10-50-6 - Stamped cigarettes not subject to further tax-Person in possession of unstamped cigarettes liable for tax and penalty
Section 10-50-7 - Transactions constitutionally exempt from taxation
Section 10-50-8 - Impact of tax borne by consumer-Separate statement on invoice-Method of collection unaffected
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
Section 10-50-10 - Contents of application for license
Section 10-50-11 - Fee for distributor or wholesaler license-Reduced fee for part of year
Section 10-50-12 - Display of license-Duration-Return of license on revocation
Section 10-50-13 - Transfer of license to different location or person-Contents of application for transfer
Section 10-50-14 - Annual renewal of license-Fee
Section 10-50-15 - Revocation of license or registration-Appeal
Section 10-50-16 - Sale of cigarettes after license or registration revocation as petty offense-Forfeiture
Section 10-50-17 - [Repealed]
Section 10-50-18 - Stamps secured and sold by secretary-Discount
Section 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
Section 10-50-20.1 - Refund for stamped cigarettes destroyed by distributor
Section 10-50-21 - Use or possession of counterfeit stamp as felony-Reuse of stamp
Section 10-50-22 to 10-50-24.1 - [Repealed]
Section 10-50-25 - Authorization to nonresident to affix stamps-Sale of stamps
Section 10-50-26 - Bond or depository agreement required of authorized nonresident-Duration of bond or agreement
Section 10-50-27 - Agreement by nonresident to permit examination of records
Section 10-50-28 - Appointment of attorney by authorized nonresident-Service of process on attorney-Notice to nonresident
Section 10-50-29 - Authorized nonresident as licensed distributor
Section 10-50-30 - Distributor to affix stamps
Section 10-50-31 - Dealer to return unstamped cigarettes
Section 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
Section 10-50-34 - Enforcement powers of department personnel-Arrest-Complaint-Seizure of counterfeit license or stamp
Section 10-50-35 - Unstamped cigarettes as contraband-Seizure without warrant
Section 10-50-36 - Forfeiture and destruction of contraband cigarettes
Section 10-50-37 - Confiscation of unstamped cigarettes not required if no intentional evasion
Section 10-50-38 - Act of agent as act of principal
Section 10-50-39 - Monthly reports by distributors-Contents and time of filing
Section 10-50-40 - Records preserved by distributors, wholesalers and dealers
Section 10-50-41 - Examination of distributor's, wholesaler's, and dealer's records-Inspection of premises-Records to be kept by dealer
Section 10-50-42 - Investigations and taking of testimony
Section 10-50-43 - Subpoena of witnesses and evidence in department hearings
Section 10-50-44 - Witnesses not excused by self-incrimination-Evidence produced not used against witness
Section 10-50-45 - Judicial enforcement of departmental process-Commitment to jail-Further proceedings by secretary
Section 10-50-46 - Application for hearing by secretary-Notice of grant or denial of hearing
Section 10-50-47 - Hearing ordered by secretary-Requiring appearance of witnesses and production of evidence
Section 10-50-48 - Secretary's order after hearing-Copy to applicant
Section 10-50-49 - Appeal from secretary to circuit court-Notice of appeal
Section 10-50-50 - Service of notice of appeal-Notice and bond filed with clerk of courts-Time of hearing by court
Section 10-50-51 - Relief granted by circuit court-Costs
Section 10-50-52 - Disposition of proceeds of tax
Section 10-50-53 to 10-50-57 - [Repealed]
Section 10-50-58 - Cigarette stamp purchasing fund established
Section 10-50-59 - Recovery of cigarette stamp costs-Deposit of funds
Section 10-50-60 - Promulgation of rules
Section 10-50-61 - Wholesale tax on tobacco products-Credit for tax paid
Section 10-50-62 - Dealers to buy only from licensed wholesalers and distributors who have paid taxes-Violation as misdemeanor
Section 10-50-63 - Deadline for reporting and remitting wholesale tobacco tax-Penalty-Credit or refund for destroyed unfit tobacco
Section 10-50-64 - Voluntary regulation of use of tobacco products
Section 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
Section 10-50-67 - Relief for violation of section 10-50-65
Section 10-50-68 to 10-50-71 - [Repealed]
Section 10-50-72 - Definition of terms
Section 10-50-73 - Manufacturer to certify participation or compliance-Form-Delivery-Contents
Section 10-50-74 - Certification update-Supplemental certification
Section 10-50-75 - Inclusion of brand families-Requirements-No limitation on rights of State
Section 10-50-76 - Maintenance of records-Exception
Section 10-50-77 - Annual publication of directory on internet website-Date of publication-Development, contents and maintenance
Section 10-50-78 - Exclusion from directory-Cure
Section 10-50-79 - Hearing and appeal
Section 10-50-80 - Distributors and wholesalers to submit information to secretary-Maintenance and availability of records-Monetary penalty-Deposit in general fund
Section 10-50-81 - Secretary may require additional information
Section 10-50-82 - Inclusion in directory prerequisite to affixing tax stamp or distribution-Monetary penalty-Deposit in general fund
Section 10-50-83 - Inclusion of unregistered nonresident or foreign manufacturers in directory-Service of process-Information to be provided to secretary
Section 10-50-84 - Notice to secretary of agent's authority-Termination or appointment of agent
Section 10-50-85 - Service upon secretary of state in lieu of appointed or designated agent-Such service does not constitute compliance
Section 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
Section 10-50-88 - Declaration of contraband-Seizure, forfeiture and destruction
Section 10-50-89 - Promulgation of rules-Certification, reporting and directory
Section 10-50-90 - Attorney general may seek restraining order-Action for enforcement-Compensation for costs
Section 10-50-91 - Schedule of reports-Publication-Pre-publication sales, distribution, etc
Section 10-50-92 - Conflict with other law
Section 10-50-93 to 10-50-98 - [Repealed]
Section 10-50-99 - Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited
Section 10-50-100 - Injunction for actual or threatened violation
Section 10-50-101 - Civil action for violation-Civil penalty
Section 10-50-102 - Separate violations
Section 10-50-103 - Forfeiture of products, profits, and benefits
Section 10-50-104 - Other available penalties and remedies-Tax collected from person receiving products
Section 10-50-105 - Provider of roll-your-own machine is cigarette manufacturer-Exception
Section 10-50-106 - Only products in directory to be used in roll-your-own machine
Section 10-50-107 - Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler