Part I. General Provisions


245-1 Definitions

245-2 License

245-2.5 Retail tobacco permit

245-2.6 Unlawful tobacco retailing in the first degree

245-2.7 Unlawful tobacco retailing in the second degree

245-3 Taxes

245-4 Repealed

245-5 Returns

245-6 Payment of taxes; penalties

245-7 Determination of taxes; additional assessments,

credits, and refunds

245-8 Records to be kept

245-9 Inspection

245-10 Appeals

245-11 Chapter 235 and chapter 237 applicable

245-12 Investigations; contempts; fees

245-13 Administration by director; rules and regulations

245-14 Repealed

245-15 Disposition of revenues

245-16 Unlawful shipment of cigarettes; penalty; reports;

liability for unpaid taxes


Part II. Stamping of Cigarettes

245-21 Payment of tax through use of stamps; exemptions

245-22 Affixation; required prior to distribution;

method and manner

245-22.5 Prohibition against stamping or sale of cigarettes not

listed in the directory pursuant to chapter 486P

245-23 Department to furnish stamps; designs,

specifications, and denominations

245-24 Sales through financial institutions

245-25 Purchase of stamps; when; by licensee or designee

245-26 Price; payment; deferred payment purchases

245-27 Maximum amount of deferred-payment purchases;


245-28 Time for payment of deferred-payment purchases;

manner of payment

245-29 Suspension or reduction of privilege to purchase

on deferred-payment basis

245-30 Penalty for failure to make timely payment

245-31 Monthly report on distributions of cigarettes

and tobacco products, and purchases of stamps

245-32 Tax refund or credit for cigarettes and tobacco

products shipped for sale or use outside

the State

245-33 Unused stamps; cancellation of stamps

245-34 Approval of department required for transfer

of stamps

245-35 Unlicensed possession or use of stamps

245-36 Counterfeiting stamps

245-37 Sale or purchase of packages of cigarettes without

stamps; fines and penalties

245-38 Vending unstamped cigarettes

245-39 Penalty exemptions; presumptions

245-40 Forfeitures; disposition

245-41 Enforcement; injunction; disposition of fines

245-41.5 Cigarette tax stamp administrative special fund

245-42 Rules


Part III. Export and Foreign Cigarettes

245-51 Export and foreign cigarettes prohibited

245-52 Alteration of packaging prohibited

245-53 Criminal penalties for illegal sale of export or

foreign cigarettes

245-54 Confiscation and seizure of illegal export or foreign


245-55 Forfeiture

245-56 Affixing of cigarette tax stamps to export

cigarettes or altered packages prohibited

245-57 Documentation of foreign cigarettes

245-58 Illegal sale of export or foreign cigarettes;

revocation or suspension of license; civil


245-59 Unfair trade practices

245-60 Deceptive cigarette sales

245-61 Enforcement

245-62 Applicability

245-63 Penalties cumulative




Chapter title amended by L 1993, c 220, 6.

The repeal and reenactment on June 30, 2006 by L 2000, c 249, 20(2) of the part I designation and 245-1, 245-3, 245-5, 245-6, 245-7, 245-8, 245-9, 245-15 and part II comprised of 245-21 through 245-42 was deleted by L 2002, c 94, 3.


Cross References


Reduced ignition propensity cigarettes, see chapter 132C.



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