Article 11 - CIGARETTES AND ROLL-YOUR-OWN TOBACCO

Article 11 - CIGARETTES AND ROLL-YOUR-OWN TOBACCO
Section 42-3451 - Acquisition and possession of cigarettes and roll-your-own tobacco; definitions
Section 42-3452 - Payment of tax required to sell, distribute or transfer tobacco products
Section 42-3453 - Presumption of tax on unstamped cigarettes
Section 42-3454 - Transport of unstamped cigarettes and untaxed roll-your-own tobacco prohibited; exceptions
Section 42-3455 - Cigarette tax stamps; description and characteristics; use by licensed distributors; affixation standards; metering
Section 42-3456 - Tax stamps as indicia of taxes paid; exception; definitions
Section 42-3457 - Unstamped cigarettes
Section 42-3458 - Discount purchases of tax stamps; refund, redemption and rebate amounts
Section 42-3459 - Secured cigarette stamp purchases on credit; cancellation of credit privileges; collection action; bonding requirement; waiver
Section 42-3460 - Redemption of unused or spoiled tax stamps and meter registration; definitions
Section 42-3461 - Unlawful use of stamps; classification; definition
Section 42-3462 - Cigarette and roll-your-own tobacco; filing requirements; definition