Part 4 - TAX, TOBACCO
- Section 45-15-243 - Levy of tax
- Section 45-15-243.01 - Addition of tax to tobacco products
- Section 45-15-243.02 - Failure to collect tax; powers and duties of department; unavailability of stamps
- Section 45-15-243.03 - Applicability of department laws, rules, and regulations
- Section 45-15-243.04 - Disposition of funds
- Section 45-15-243.05 - Construction and application