Chapter 44-20 - CIGARETTE, OTHER TOBACCO PRODUCTS, AND ELECTRONIC NICOTINE-DELIVERY SYSTEM PRODUCTS
- Section 44-20-1 - [Effective Until 1/1/2025] Definitions
- Section 44-20-1 - [Effective 1/1/2025] Definitions
- Section 44-20-2 - [Effective Until 1/1/2025] Importer, distributor, and dealer licenses required - Licenses required
- Section 44-20-2 - [Effective 1/1/2025] Manufacturer, importer, distributor, and dealer licenses required - licenses required
- Section 44-20-3 - [Effective Until 1/1/2025] Penalties for unlicensed business
- Section 44-20-3 - [Effective 1/1/2025] Penalties for unlicensed business
- Section 44-20-4 - [Effective Until 1/1/2025] Application for license - Display
- Section 44-20-4 - [Effective 1/1/2025] Application for license - display
- Section 44-20-4.1 - [Effective Until 1/1/2025] License availability
- Section 44-20-4.1 - [Effective 1/1/2025] License availability
- Section 44-20-5 - [Effective Until 1/1/2025] Duration of importer's and dealer's licenses - Renewal
- Section 44-20-5 - [Effective 1/1/2025] Expiration, duration, and renewal of manufacturer's, importer's, distributor's and dealer's licenses
- Section 44-20-6 - [Repealed Effective 1/1/2025] Expiration and renewal of distributors' licenses
- Section 44-20-7 - Vending machine markers
- Section 44-20-8 - Suspension or revocation of license
- Section 44-20-8.1 - Maintenance and publication of list of licenses
- Section 44-20-8.2 - [Effective Until 1/1/2025] Transactions only with licensed manufacturers, importers, distributors, and dealers
- Section 44-20-8.2 - [Effective 1/1/2025] Transactions only with licensed manufacturers, importers, distributors, and dealers
- Section 44-20-9 - 44-20-11 - [Repealed]
- Section 44-20-12 - [Effective Until 9/1/2024] Tax imposed on cigarettes sold
- Section 44-20-12 - [Effective 9/1/2024] Tax imposed on cigarettes sold
- Section 44-20-12.1 - Floor stock tax on cigarettes and stamps
- Section 44-20-12.2 - Prohibited acts - penalty
- Section 44-20-12.3 - Floor stock tax on cigarettes and stamps
- Section 44-20-12.4 - Floor stock tax on cigarettes and stamps
- Section 44-20-12.5 - Floor stock tax on cigarettes and stamps
- Section 44-20-12.6 - Floor stock tax on cigarettes and stamps
- Section 44-20-12.7 - [Effective 9/1/2024] Floor stock tax on cigarettes and stamps
- Section 44-20-13 - [Effective Until 9/1/2024] Tax imposed on unstamped cigarettes
- Section 44-20-13 - [Effective 9/1/2024] Tax imposed on unstamped cigarettes
- Section 44-20-13.1 - [Repealed]
- Section 44-20-13.2 - [Effective Until 1/1/2025] Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products
- Section 44-20-13.2 - [Effective 1/1/2025] Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products and electronic nicotine-delivery products
- Section 44-20-13.3, 44-20-13.4 - [Repealed]
- Section 44-20-13.5 - Violations as to reports and records
- Section 44-20-14 - Return and payment of use tax
- Section 44-20-15 - [Effective Until 1/1/2025] Confiscation of contraband cigarettes, other tobacco products, and other property
- Section 44-20-15 - [Effective 1/1/2025] Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products and other property
- Section 44-20-16 - Exemptions from use tax
- Section 44-20-16.1 - [Repealed]
- Section 44-20-17 - Penalty for use tax violations
- Section 44-20-18 - Securing stamps
- Section 44-20-19 - Sales of stamps to distributors
- Section 44-20-20 - Use of metering machine in lieu of stamps
- Section 44-20-21 - Transfer of stamps prohibited - Redemption of unused stamps
- Section 44-20-22 - Reimbursement for mutilated and other stamps - Claims
- Section 44-20-23 - Payment of tax by manufacturer or shipper outside state
- Section 44-20-24 - Affixing of stamps outside state by vending machine operator
- Section 44-20-25 - Bond of nonresident authorized to pay tax
- Section 44-20-26 - Agreement by nonresident to submit records - Attorney to receive process
- Section 44-20-27 - [Repealed]
- Section 44-20-28 - Stamping by distributors required
- Section 44-20-28.1 - Noncompliance with tobacco manufacturer's escrow fund - Penalties
- Section 44-20-29 - [Repealed]
- Section 44-20-30 - Manner of affixing stamps
- Section 44-20-31 - Packages in which cigarettes sold - Sample packages
- Section 44-20-32 - Cancellation of used stamps
- Section 44-20-33 - [Effective Until 1/1/2025] Sale of contraband cigarettes or contraband other tobacco products prohibited
- Section 44-20-33 - [Effective 1/1/2025] Sale of contraband cigarettes, contraband other tobacco products or contraband electronic nicotine-delivery systems products prohibited
- Section 44-20-33.1 - Transportation of unstamped cigarettes
- Section 44-20-34 - Display of stamps in vending machines
- Section 44-20-35 - [Effective Until 1/1/2025] Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products
- Section 44-20-35 - [Effective 1/1/2025] Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products or contraband electronic nicotine-delivery system products
- Section 44-20-36 - Possession of unstamped cigarettes
- Section 44-20-37 - Seizure and destruction of unstamped cigarettes
- Section 44-20-38 - Hearing on cigarettes seized
- Section 44-20-39 - Forgery and counterfeiting - tampering with meters - reuse of stamps or containers
- Section 44-20-40 - [Effective Until 1/1/2025] Records - Investigation and inspection of books, premises and stock
- Section 44-20-40 - [Effective 1/1/2025] Records - investigation and inspection of books, premises and stock
- Section 44-20-40.1 - [Effective Until 1/1/2025] Inspections
- Section 44-20-40.1 - [Effective 1/1/2025] Inspections
- Section 44-20-41 - Monthly reports of distributors and dealers
- Section 44-20-42 - Reports and records of carriers, bailees and warehouse persons
- Section 44-20-43 - [Effective Until 1/1/2025] Violations as to reports and records
- Section 44-20-43 - [Effective 1/1/2025] Violations as to reports and records
- Section 44-20-44 - Declarations under penalty of perjury
- Section 44-20-45 - [Effective Until 1/1/2025] Importation of cigarettes and/or other tobacco products with intent to evade tax
- Section 44-20-45 - [Effective 1/1/2025] Importation of cigarettes, other tobacco products and/or electronic nicotine-delivery system products with intent to evade tax
- Section 44-20-46 - Witnesses before tax administrator
- Section 44-20-47 - [Effective Until 1/1/2025] Hearings by tax administrator
- Section 44-20-47 - [Effective 1/1/2025] Hearings by tax administrator
- Section 44-20-48 - Appeal to district court
- Section 44-20-49 - Disposition of revenue - Payment of refunds
- Section 44-20-50 - Administration - Forms - Rules and regulations
- Section 44-20-51 - Penalty for violations generally
- Section 44-20-51.1 - [Effective Until 1/1/2025] Civil penalties
- Section 44-20-51.1 - [Effective 1/1/2025] Civil penalties
- Section 44-20-51.2 - Criminal penalty for fraudulent offenses
- Section 44-20-51.3 - Counterfeit cigarettes
- Section 44-20-52 - Exercise of powers and duties
- Section 44-20-53 - Direct tax on consumer
- Section 44-20-54 - Taxes and fees as debt to state
- Section 44-20-55 - Severability
- Section 44-20-56 - 44-20-58 - [Repealed]
- Section 44-20-59 - Exemption of sales of cannabis
- Section 44-20-60 - [Effective 1/1/2025] Exemption of sales of certain electronic nicotine-delivery system products
- Section 44-20-61 - [Effective 1/1/2025] Product restrictions on electronic nicotine-delivery system products
- Section 44-20-62 - [Effective 1/1/2025] Disclosure of information-electronic nicotine-delivery system products licensees