Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
- Section 61A-10.001 - Definition
- Section 61A-10.002 - Stamps, Sale of
- Section 61A-10.0021 - Stamping Agent - Requirements
- Section 61A-10.0022 - Cigarette Distributing Agent - Requirements (Repealed)
- Section 61A-10.003 - Meter Imprints, Meter Machines (Repealed)
- Section 61A-10.004 - Meter and Stamping Machines, Maintenance and Operation (Repealed)
- Section 61A-10.005 - Excise Tax, Imposition and Exemption
- Section 61A-10.006 - Stamps, Method of Affixing
- Section 61A-10.007 - Stamps, Limitation of Use
- Section 61A-10.008 - Refunds
- Section 61A-10.009 - Sample Packages of Cigarettes
- Section 61A-10.0091 - Manufacturer's and Importer's Reporting Requirements
- Section 61A-10.010 - Sales, Passenger Carriers
- Section 61A-10.011 - Cigarette, Monthly Reports
- Section 61A-10.0111 - Cigarette Audit
- Section 61A-10.0112 - Required Documentation for Imported Cigarettes
- Section 61A-10.012 - Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed)
- Section 61A-10.013 - Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives
- Section 61A-10.014 - Wholesale Dealers, Purchase for Resale Prohibited
- Section 61A-10.015 - Transfer, Unstamped Cigarettes (Repealed)
- Section 61A-10.016 - Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed)
- Section 61A-10.017 - Direct Shipments, Prohibition, Exception, and Excise Taxes
- Section 61A-10.018 - Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
- Section 61A-10.0181 - Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed)
- Section 61A-10.019 - Retail Dealers, Records to Be Kept (Repealed)
- Section 61A-10.020 - Vending Machines, Permits and Restrictions
- Section 61A-10.021 - Vending Machines, Reports
- Section 61A-10.022 - Vending Machines, Military Installations (Repealed)
- Section 61A-10.024 - Records and Reports (Repealed)
- Section 61A-10.025 - Wholesalers/Stamping Agent, Multiple Locations, Discounts (Repealed)
- Section 61A-10.026 - Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting
- Section 61A-10.027 - Interest on Excise Tax; Due Dates
- Section 61A-10.031 - New Off Premise Storage of Unstamped Cigarettes (Repealed)
- Section 61A-10.050 - Definitions
- Section 61A-10.051 - Excise Tax Exemption, Reports
- Section 61A-10.052 - Monthly Reports, Required
- Section 61A-10.053 - Records Maintenance (Repealed)
- Section 61A-10.054 - Invoices, Tobacco Products Sales to Retailers
- Section 61A-10.055 - Excise Tax Refunds
- Section 61A-10.080 - Application for Cigarette Permit, Manufacturer or Importer
- Section 61A-10.081 - Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent
- Section 61A-10.082 - Application for a Tobacco Products Wholesale Dealer Permit
- Section 61A-10.0821 - Surety Bond Requirements
- Section 61A-10.083 - Application for Retail Dealer Permit, Cigarette and Tobacco Products
- Section 61A-10.084 - Permit Changes
- Section 61A-10.085 - Duplicate License Request