Part I - TAX ON CIGARETTES HELD FOR SALE
- Section 12-285 - Definitions
- Section 12-285a - Definitions for purposes of sections 12-286a, 12-295a and 12-314a
- Section 12-285b - Licensure of cigarette manufacturers. Fees
- Section 12-285c - Restrictions on shipping or transporting cigarettes. Penalties
- Section 12-285d - Cigarette rolling machines. Licensure requirements
- Section 12-286 - Dealers and distributors to be licensed. Regulations re licensing vending machines. Refusal to issue license. Penalties
- Section 12-286a - Notice of restriction on sale of cigarettes and tobacco products. Investigation by Commissioner of Consumer Protection. Penalties
- Section 12-287 - Dealer's license
- Section 12-288 - Distributor's license
- Section 12-289 - Vending machines; inspection and approval; identification; sealing on violation. Revocation of license; hearing
- Section 12-289a - Vending machines: Placement restrictions. Penalties
- Section 12-290 - [Repealed]
- Section 12-291 - [Repealed]
- Section 12-291a - Penalty for failure to secure or renew license
- Section 12-292 - Advertising sale of untaxed cigarettes
- Section 12-293 - [Repealed]
- Section 12-293a - Reporting requirements. Registration fee for vending machines. List of customers
- Section 12-294 - Transfer of license. Successor tax liability
- Section 12-295 - Suspension or revocation of license. Civil penalty. Issuance of new license after revocation
- Section 12-295a - Sale or delivery to minors. Online education program. Civil penalty. Suspension or revocation of license. Removal of vending machine
- Section 12-296 - Imposition of tax
- Section 12-296a - Additional tax imposed in direct relationship to amount of any reduction in federal tax below a certain level
- Section 12-297 - Exemptions from tax
- Section 12-298 - Commissioner to supply stamps or decals
- Section 12-299 - [Repealed]
- Section 12-300 - Resale of stamps restricted. Redemption
- Section 12-301 - Nonresidents may be authorized to affix stamps
- Section 12-302 - Distributors to affix stamps
- Section 12-303 - Dealers to affix stamps
- Section 12-304 - Sale of unstamped cigarettes prohibited. Penalty
- Section 12-305 - Unstamped cigarettes, vehicles in which transported, subject to confiscation
- Section 12-306 - [Repealed]
- Section 12-306a - Cigarette transporter to hold invoices or delivery tickets
- Section 12-306b - Penalty for wilful failure to submit a required report or pay the tax, or for wilful delivery of a document known to be false
- Section 12-307 - Procedure on sale after confiscation
- Section 12-308 - Fraudulent stamps
- Section 12-309 - Taxpayers to keep records; commissioner may examine. Assessment of tax deficiency. Penalty and interest for failure to pay tax when due. Lien against real estate for state tax. Foreclosure procedure
- Section 12-309a - Reports from carriers, warehousemen, bailees. Examination of records
- Section 12-310 - Oaths and subpoenas
- Section 12-311 - Hearings by commissioner
- Section 12-312 - Appeals from decisions of commissioner
- Section 12-313 - Administration. Regulations. Waiver of filing of reports
- Section 12-314 - Packaging for sale. Penalties
- Section 12-314a - Certain promotional samples authorized
- Section 12-314b - Penalty
- Section 12-315 - Sale of unstamped cigarettes from one licensed distributor to another
- Section 12-315a - [Repealed]