§ 47-2401. Definitions. |
§ 47-2402. Imposition; payment. |
§ 47-2402.01. Weight-based excise tax. |
§ 47-2403. Exemptions. |
§ 47-2404. Licenses. |
§ 47-2405. Transportation of cigarettes. |
§ 47-2406. Offenses relating to stamps. |
§ 47-2407. Redemption of stamps. |
§ 47-2408. Records; reports; returns. |
§ 47-2409. Seizure and forfeiture of property. |
§ 47-2410. Deficiency in tax. |
§ 47-2411. Redemption of cigarette or alcoholic beverage tax stamps. |
§ 47-2411.01. Penalty; interest.[Repealed] |
§ 47-2412. Refunds. |
§ 47-2413. Appeals. |
§ 47-2414. Penalties.[Repealed] |
§ 47-2415. Regulations. |
§ 47-2416. Severability. |
§ 47-2417. Effective date. |
§ 47-2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records. |
§ 47-2419. Prohibitions on gray market cigarettes. |
§ 47-2420. Documentation. |
§ 47-2421. Criminal penalties. |
§ 47-2422. Civil penalties and administrative sanctions. |
§ 47-2423. Seizure and forfeiture of gray market cigarettes. |
§ 47-2424. Unfair cigarette sales. |
§ 47-2425. General provisions. |
§ 47-2426. Application of §§ 2419 through 2425. |