Chapter 214. Cigarette Taxes
Section
12-285Definitions.12-285aDefinitions for purposes of sections 12-286a, 12-295a and 12-314a.12-285bLicensure of cigarette manufacturers. Fees.12-285cRestrictions on shipping or transporting cigarettes. Penalties.12-285dCigarette rolling machines. Licensure requirements.12-286Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties.12-286aNotice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties.12-287Dealer's license.12-287aAdoption of ordinance re written notice of dealer's license renewal application.12-288Distributor's license.12-289Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing.12-289aVending machines: Placement restrictions. Penalties.12-290Price signs on vending machines.12-291Vending machine dealer's license.12-291aPenalty for failure to secure or renew license.12-292Advertising sale of untaxed cigarettes.12-293Notice to Tax Commissioner of number of vending machines.12-293aReporting requirements. Registration fee for vending machines. List of customers.12-294Transfer of license. Successor tax liability.12-295Suspension or revocation of license. Civil penalty. Issuance of new license after revocation.12-295aSale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine.12-296Imposition of tax.12-296aAdditional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level.12-297Exemptions from tax.12-298Commissioner to supply stamps or decals.12-299Metering machine.12-300Resale of stamps restricted. Redemption.12-301Nonresidents may be authorized to affix stamps.12-302Distributors to affix stamps.12-303Dealers to affix stamps.12-304Sale of unstamped cigarettes prohibited. Penalty.12-305Unstamped cigarettes, vehicles in which transported, subject to confiscation.12-306Invoices or delivery tickets required in transportation of unstamped cigarettes.12-306aCigarette transporter to hold invoices or delivery tickets.12-306bPenalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false.12-307Procedure on sale after confiscation.12-308Fraudulent stamps.12-309Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure.12-309aReports from carriers, warehousemen, bailees. Examination of records.12-310Oaths and subpoenas.12-311Hearings by commissioner.12-312Appeals from decisions of commissioner.12-313Administration. Regulations. Waiver of filing of reports.12-314Packaging for sale. Penalties.12-314aCertain promotional samples authorized.12-314bPenalty.12-315Sale of unstamped cigarettes from one licensed distributor to another.12-315aReport on enforcement efforts.12-316Imposition of tax.12-317Return to be filed.12-318Seizure for nonpayment of tax.12-319Imported cigarettes on which tax has been paid.12-320Two hundred or fewer cigarettes not taxable.12-321Penalty.12-322 to 12-326Sale and in-state purchase below cost prohibited. “Cost” defined. Discrimination between sales to another distributor and sales to dealer. Bonus or combination with other articles for sale forbidden. Penalty.12-326aDefinitions. Presumptions of costs of doing business.12-326bSale or purchase of below cost cigarettes by dealers and distributors prohibited. Unfair trade practice.12-326cSales between distributors.12-326dCertain sales below cost permitted.12-326eBonus or combination with other articles for sale forbidden.12-326fExemptions.12-326gPenalty.12-326hCivil actions.12-327 to 12-330Suspension or revocation of licenses. Hearing; appeal. Unfair Sales Practices Act not to apply. Allocation of funds for administration.