Chapter 4.17 EXCISE TAX ON CIGARETTES AND TOBACCO PRODUCTS
This chapter is included in your selections.
Sections:
- 4.17.010 Definitions.
- 4.17.020 Tax on cigarettes.
- 4.17.030 Tax on other tobacco products.
- 4.17.040 Intent and purpose of this chapter.
- 4.17.050 Exemptions.
- 4.17.060 Exemption cards.
- 4.17.070 License required for dealers in cigarettes or tobacco products.
- 4.17.080 License fee.
- 4.17.090 Expiration and renewal of licenses.
- 4.17.100 Transfer of license.
- 4.17.110 Refund of tax or license fee.
- 4.17.120 Display of license – Surrender of license – Suspension or revocation of license.
- 4.17.130 Tax returns.
- 4.17.140 Estimated tax.
- 4.17.150 Amended tax returns.
- 4.17.160 Application of payments.
- 4.17.170 Prohibited acts and penalties.
- 4.17.180 Civil fraud.
- 4.17.190 Tax lien.
- 4.17.200 Interest on unpaid tax.
- 4.17.210 Administrative hearings – Taxpayer, licensee, cardholder or other person remedies.
- 4.17.220 Reports by distributors.
- 4.17.230 Inspection and maintenance of documents.
- 4.17.240 Administrative regulations.
- 4.17.250 Confidential and nonconfidential tax information.