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CHAPTER 10-50

CIGARETTE TAX

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.
10-50-17      Repealed.
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 Repealed.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.


10-50-41      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 ยง 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.
10-50-86      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.


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