Article 40 - TOBACCO PRODUCTS TAX
- Section 77-4001 - Act, how cited
- Section 77-4002 - Definitions; where found
- Section 77-4003 - Cancel, defined
- Section 77-4003.01 - Consumable material, defined
- Section 77-4003.02 - Electronic nicotine delivery system, defined
- Section 77-4004 - First owner, defined
- Section 77-4005 - Revoke, defined
- Section 77-4005.01 - Snuff, defined
- Section 77-4006 - Suspend, defined
- Section 77-4007 - Tobacco products, defined
- Section 77-4008 - Tax imposed; payment
- Section 77-4009 - License required; when; application; contents
- Section 77-4010 - Application; place of business; fee
- Section 77-4011 - Issuance of license; rights
- Section 77-4011.01 - Certification required; when; application; contents; fee; issuance of certification
- Section 77-4011.02 - Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process
- Section 77-4012 - License or certification; revoke, cancel, or suspend; procedure
- Section 77-4013 - License or certification; restoration; fee
- Section 77-4014 - Licensee; file return; contents; pay tax
- Section 77-4015 - Return; review; deficiency; notice
- Section 77-4016 - Failure to file return; return and assessment by Tax Commissioner; notice
- Section 77-4017 - Records; requirements; inspection of business
- Section 77-4018 - Tax refund or credit
- Section 77-4019 - Hearing; procedure
- Section 77-4020 - Final decision; notification; appeal
- Section 77-4021 - Recovery of tax, interest, or penalty; effect
- Section 77-4022 - Tax; interest; penalty
- Section 77-4023 - Tax Commissioner; adopt rules and regulations
- Section 77-4024 - Violation; penalty
- Section 77-4025 - Tobacco Products Administration Cash Fund; created; use; investment