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     245-4 Repealed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    245-14 Repealed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

  245-16.5 Unlawful shipment of tobacco products; penalty;

           liability for unpaid taxes

    245-17 Repealed


        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


    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

    245-27 to 31 Repealed

    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


    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 cigarettes

    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.


Cross References


  Reduced ignition propensity cigarettes, see chapter 132C.