- Section 40-25-1 - Definitions
- Section 40-25-2 - Who is liable for tax; amount; local tax or fee
- Section 40-25-2.1 - Tax on cigar wrappers
- Section 40-25-3 - Design, name, etc., of stamps
- Section 40-25-4 - Method and time of affixing stamps
- Section 40-25-4.1 - Wholesalers and distributors to affix stamps
- Section 40-25-5 - Discounts allowed for handling stamps; consignment of stamps
- Section 40-25-6 - Fraud in use or reuse of stamps; counterfeit stamps
- Section 40-25-7 - Drop shipments
- Section 40-25-8 - Commodities subject to confiscation
- Section 40-25-8.1 - Tobacco permit or transporters permit required
- Section 40-25-8.2 - Proof of destination of tobacco products
- Section 40-25-9 - Procedure when goods are confiscated
- Section 40-25-10 - Department may compromise confiscation; rules and regulations governing interstate common carriers
- Section 40-25-11 - Statements of common carriers, contract carriers, buses, etc
- Section 40-25-12 - Enforcement by inspection; penalties for interfering with inspection
- Section 40-25-13 - Records
- Section 40-25-14 - Filing of monthly report and customs certificates
- Section 40-25-15 - Nontaxable sales
- Section 40-25-16 - Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure
- Section 40-25-16.1 - Monthly reporting requirements; online listing of qualified or registered entities
- Section 40-25-17 - Sales by wholesale dealer
- Section 40-25-18 - Evasion of stamp tax
- Section 40-25-19 - Transporting and distributing tobacco products
- Section 40-25-20 - Reusing or refilling boxes, packages and containers
- Section 40-25-22 - Effect of federal legislation
- Section 40-25-2.2 - Floor-stock tax on tobacco products owned by permitted wholesaler
- Section 40-25-23 - Disposition of funds
- Section 40-25-24 - Sale, purchase, receipt, etc., of goods not stamped; penalty
- Section 40-25-25 - Presumption arising from possession of unstamped tobacco products
- Section 40-25-26 - Administration and enforcement of article; examination of books, records, etc
- Section 40-25-26.1 - Rules
- Section 40-25-27 - Supplies provided to department; expenses deducted from collected taxes
- Section 40-25-28 - Effect of article on other sections
- Section 40-25-29 - Basis of tax levy on cigarettes