Chapter 214a. Tobacco Products Tax
Section
12-330aDefinitions.12-330bLicensure of distributors and unclassified importers. Successor tax liability.12-330cTax on tobacco products and snuff tobacco products.12-330dMonthly returns and payment of tax by distributors and unclassified importers. Exemption from licensing requirements for retailers of taxed tobacco products and unclassified importers.12-330eSuspension or revocation of license for failure to comply with this chapter or related regulations.12-330fTobacco products on which no tax has been paid. Penalties.12-330gTobacco products on which no tax has been paid. Declared contraband goods when held for purposes in violation of this chapter. Seizure by commissioner or agent.12-330hProperty seized as contraband. Procedure for persons claiming an interest in the property.12-330iRecord-keeping requirements and access. Deficiency assessment. Penalties. Assessment of tax when no return filed.12-330jPenalty for wilful failure to comply with this chapter or wilful submission of fraudulent document.12-330kHearings ordered by commissioner.12-330lApplication for hearing before commissioner.12-330mAppeal.12-330nAdministration. Regulations.12-330oRecords of shipments and receipts of tobacco products required of common and contract carriers, bailees and warehousemen.12-330pOverpayments and refunds.12-330q to 12-330dd12-330q to 12-330dd