Article
20
Tax On Cigarettes and Tobacco Products
Sections
470
Definitions
471
Imposition of cigarette tax
471‑A
Use tax on cigarettes
471‑B
Imposition of tobacco products tax
471‑C
Use tax on tobacco products
471‑D
Special provision as to imposition of taxes on certain tobacco products
471‑E
Taxes imposed on qualified reservations
472
Preparation and sale of stamps
473
Affixation and cancellation of stamps
473‑A
Returns and payment of tobacco products tax by distributors
473‑B
Cigarettes marked for export outside the United States
474
Records to be kept
475
General powers of the tax commission
476
Refunds
478
Determination of tax
479
Warrant for the collection of taxes
480
License
480‑A
Retail dealer and vending machine registration
480‑B
Prohibition against the stamping of certain cigarettes
480‑C
Prohibition against the sale of certain tobacco products
481
Penalties and interest
482
Deposit and disposition of revenue
482‑A
Joint administration
