Article 17 - TOBACCO PRODUCTS EXCISE TAX ACT

Section 11-17-1 - Short title
Section 11-17-2 - Definitions
Section 11-17-3 - Levy of tax; ratio; dedication of proceeds
Section 11-17-4 - Effect of rate changes; tobacco products on hand or in inventory; report; discount
Section 11-17-4a - No tobacco products tax by municipalities or other governmental subdivisions
Section 11-17-4b - Levy of tax on e-cigarette liquid; definitions; rate; invoice; report; payment; authority of the Tax Commissioner to inspect and examine witnesses; presumption; bond
Section 11-17-5 - How tax paid; stamps; how affixed; violations
Section 11-17-6 - Sales of stamps by deputies; fees; reports of deputies
Section 11-17-7 - Form of stamps; custody; discounts; security for payments
Section 11-17-8 - Repealed
Section 11-17-9 - Discounts
Section 11-17-10 - Refunds
Section 11-17-11 - Surety bonds required; release of surety; new bond
Section 11-17-12 - Reports required; due date; records to be kept; inspection of records and stocks; examination of witnesses, summons, etc
Section 11-17-13 - Preservation of rules
Section 11-17-14 - Repealed
Section 11-17-15 - Repealed
Section 11-17-16 - Repealed
Section 11-17-17 - Enforcement powers
Section 11-17-18 - Repealed
Section 11-17-19 - Penalty for failure to file report when no tax due
Section 11-17-19a - Criminal penalties
Section 11-17-19b - Certain tax-not-paid tobacco products declared contraband
Section 11-17-19c - Magistrate courts have concurrent jurisdiction
Section 11-17-20 - Transportation of unstamped cigarettes or tax-not-paid tobacco products; forfeitures and sales of cigarettes and equipment
Section 11-17-20a - Criminal penalty for unlawful transportation of tax- not-paid tobacco products
Section 11-17-20b - Vending machines; presence of tax-not-paid tobacco products
Section 11-17-21 - Severability
Section 11-17-22 - General procedure and administration
Section 11-17-23 - Special study on impact of tax on tobacco products other than cigarettes