10-50-1 Definition of terms.
10-50-2 Number of cigarettes in package.
10-50-3 Tax imposed on cigarettes held for sale--Rates of tax.
10-50-4 Stamps affixed to evidence tax payment--Samples excepted.
10-50-5 Denominations of stamps--Fractional parts of cent.
10-50-6 Stamped cigarettes not subject to further tax--Person in possession of unstamped cigarettes liable for tax and penalty.
10-50-7 Transactions constitutionally exempt from taxation.
10-50-8 Impact of tax borne by consumer--Separate statement on invoice--Method of collection unaffected.
10-50-9 License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
10-50-10 Contents of application for license.
10-50-11 Fee for distributor or wholesaler license--Reduced fee for part of year.
10-50-12 Display of license--Duration--Return of license on revocation.
10-50-13 Transfer of license to different location or person--Contents of application for transfer.
10-50-14 Annual renewal of license--Fee.
10-50-15 Revocation of license or registration--Appeal.
10-50-16 Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.
10-50-18 Stamps secured and sold by secretary--Discount.
10-50-19 Payment for stamps after purchase--Bond or depository agreement required.
10-50-20 Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
10-50-20.1 Refund for stamped cigarettes destroyed by distributor.
10-50-21 Use or possession of counterfeit stamp as felony--Reuse of stamp.
10-50-22 to 10-50-24.1. Repealed.
10-50-25 Authorization to nonresident to affix stamps--Sale of stamps.
10-50-26 Bond or depository agreement required of authorized nonresident--Duration of bond or agreement.
10-50-27 Agreement by nonresident to permit examination of records.
10-50-28 Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
10-50-29 Authorized nonresident as licensed distributor.
10-50-30 Distributor to affix stamps.
10-50-31 Dealer to return unstamped cigarettes.
10-50-32 Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
10-50-33 Display or possession of unstamped cigarettes as evidence of intent to sell.
10-50-34 Enforcement powers of department personnel--Arrest--Complaint--Seizure of counterfeit license or stamp.
10-50-35 Unstamped cigarettes as contraband--Seizure without warrant.
10-50-36 Forfeiture of contraband cigarettes--Sale by secretary--Proceeds of sale--Purchaser to pay tax.
10-50-37 Confiscation of unstamped cigarettes not required if no intentional evasion.
10-50-38 Act of agent as act of principal.
10-50-39 Monthly reports by distributors--Contents and time of filing.
10-50-40 Records preserved by distributors, wholesalers and dealers.
Examination of distributor's, wholesaler's, and dealer's records--Inspection of premises--Records to be kept by dealer. 10-50-42
Investigations and taking of testimony. 10-50-43
Subpoena of witnesses and evidence in department hearings. 10-50-44
Witnesses not excused by self-incrimination--Evidence produced not used against witness. 10-50-45
Judicial enforcement of departmental process--Commitment to jail--Further proceedings by secretary. 10-50-46
Application for hearing by secretary--Notice of grant or denial of hearing. 10-50-47
Hearing ordered by secretary--Requiring appearance of witnesses and production of evidence. 10-50-48
Secretary's order after hearing--Copy to applicant. 10-50-49
Appeal from secretary to circuit court--Notice of appeal. 10-50-50
Service of notice of appeal--Notice and bond filed with clerk of courts--Time of hearing by court. 10-50-51
Relief granted by circuit court--Costs. 10-50-52
Disposition of proceeds of tax. 10-50-53
to 10-50-57. Repealed. 10-50-58
Cigarette stamp purchasing fund established. 10-50-59
Recovery of cigarette stamp costs--Deposit of funds. 10-50-60
Promulgation of rules. 10-50-61
Wholesale tax on tobacco products--Credit for tax paid. 10-50-62
Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor. 10-50-63
Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or refund for destroyed unfit tobacco. 10-50-64
Voluntary regulation of use of tobacco products. 10-50-65
Certain activities regarding for-export-only tobacco products prohibited. 10-50-66
Seizure and destruction of contraband tobacco products. 10-50-67
Relief for violation of § 10-50-65. 10-50-68
to 10-50-71. Repealed. 10-50-72
Definition of terms. 10-50-73
Manufacturer to certify participation or compliance--Form--Delivery--Contents. 10-50-74
Certification update--Supplemental certification. 10-50-75
Inclusion of brand families--Requirements--No limitation on rights of State. 10-50-76
Maintenance of records--Exception. 10-50-77
Annual publication of directory on internet website--Date of publication--Development, contents and maintenance. 10-50-78
Exclusion from directory--Cure. 10-50-79
Hearing and appeal. 10-50-80
Distributors and wholesalers to submit information to secretary--Maintenance and availability of records--Monetary penalty--Deposit in general fund. 10-50-81
Secretary may require additional information. 10-50-82
Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary penalty--Deposit in general fund. 10-50-83
Inclusion of unregistered nonresident or foreign manufacturers in directory--Service of process--Information to be provided to secretary. 10-50-84
Notice to secretary of agent's authority--Termination or appointment of agent. 10-50-85
Service upon secretary of state in lieu of appointed or designated agent--Such service does not constitute compliance.
Disclosure of information to attorney general--Inter-agency sharing of information. 10-50-87
Financial information to be made available to attorney general. 10-50-88
Declaration of contraband--Seizure, forfeiture and destruction. 10-50-89
Promulgation of rules--Certification, reporting and directory. 10-50-90
Attorney general may seek restraining order--Action for enforcement--Compensation for costs. 10-50-91
Schedule of reports--Publication--Pre-publication sales, distribution, etc. 10-50-92
Conflict with other law. 10-50-93
to 10-50-98. Repealed. 10-50-99
Shipment or transportation of cigarettes and tobacco products to consumers by sellers or distributors prohibited. 10-50-100
Injunction for actual or threatened violation. 10-50-101
Civil action for violation--Civil penalty. 10-50-102
Separate violations. 10-50-103
Forfeiture of products, profits, and benefits. 10-50-104
Other available penalties and remedies--Tax collected from person receiving products. 10-50-105
Provider of roll-your-own machine is cigarette manufacturer--Exception. 10-50-106
Only products in directory to be used in roll-your-own machine. 10-50-107
Seizure and destruction of tobacco products not purchased from licensed distributor or wholesaler.