Definition of terms.
Number of cigarettes in package.
Tax imposed on cigarettes held for sale--Rates of tax.
Stamps affixed to evidence tax payment--Samples excepted.
Denominations of stamps--Fractional parts of cent.
Stamped cigarettes not subject to further tax--Person in possession of unstamped
cigarettes liable for tax and penalty.
Transactions constitutionally exempt from taxation.
Impact of tax borne by consumer--Separate statement on invoice--Method of
License required of distributors and wholesalers--Registration required of retailers--Separate license or registration for each outlet--Violation as petty offense.
Contents of application for license.
Fee for distributor or wholesaler license--Reduced fee for part of year.
Display of license--Duration--Return of license on revocation.
Transfer of license to different location or person--Contents of application for
Annual renewal of license--Fee.
Revocation of license or registration--Appeal.
Sale of cigarettes after license or registration revocation as petty offense--Forfeiture.
Stamps secured and sold by secretary--Discount.
Payment for stamps after purchase--Bond or depository agreement required.
Resale of stamps prohibited--Redemption of unused and uncanceled stamps.
Refund for stamped cigarettes destroyed by distributor.
Use or possession of counterfeit stamp as felony--Reuse of stamp.
10-50-22 to 10-50-24.1. Repealed.
Authorization to nonresident to affix stamps--Sale of stamps.
Bond or depository agreement required of authorized nonresident--Duration of bond
Agreement by nonresident to permit examination of records.
Appointment of attorney by authorized nonresident--Service of process on attorney--Notice to nonresident.
Authorized nonresident as licensed distributor.
Distributor to affix stamps.
Dealer to return unstamped cigarettes.
Sale of unstamped cigarettes as misdemeanor--Subsequent violation a felony.
Display or possession of unstamped cigarettes as evidence of intent to sell.
Enforcement powers of department personnel--Arrest--Complaint--Seizure of
counterfeit license or stamp.
Unstamped cigarettes as contraband--Seizure without warrant.
Forfeiture and destruction of contraband cigarettes.
Confiscation of unstamped cigarettes not required if no intentional evasion.
Act of agent as act of principal.
Monthly reports by distributors--Contents and time of filing.
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.
Investigations and taking of testimony.
Subpoena of witnesses and evidence in department hearings.
Witnesses not excused by self-incrimination--Evidence produced not used against
Judicial enforcement of departmental process--Commitment to jail--Further
proceedings by secretary.
Application for hearing by secretary--Notice of grant or denial of hearing.
Hearing ordered by secretary--Requiring appearance of witnesses and production of
Secretary's order after hearing--Copy to applicant.
Appeal from secretary to circuit court--Notice of appeal.
Service of notice of appeal--Notice and bond filed with clerk of courts--Time of
hearing by court.
Relief granted by circuit court--Costs.
Disposition of proceeds of tax.
10-50-53 to 10-50-57. Repealed.
Cigarette stamp purchasing fund established.
Recovery of cigarette stamp costs--Deposit of funds.
Promulgation of rules.
Wholesale tax on tobacco products--Credit for tax paid.
Dealers to buy only from licensed wholesalers and distributors who have paid taxes--Violation as misdemeanor.
Deadline for reporting and remitting wholesale tobacco tax--Penalty--Credit or
refund for destroyed unfit tobacco.
Voluntary regulation of use of tobacco products.
Certain activities regarding for-export-only tobacco products prohibited.
Seizure and destruction of contraband tobacco products.
Relief for violation of § 10-50-65.
10-50-68 to 10-50-71. Repealed.
Definition of terms.
Manufacturer to certify participation or compliance--Form--Delivery--Contents.
Certification update--Supplemental certification.
Inclusion of brand families--Requirements--No limitation on rights of State.
Maintenance of records--Exception.
Annual publication of directory on internet website--Date of publication--Development, contents and maintenance.
Exclusion from directory--Cure.
Hearing and appeal.
Distributors and wholesalers to submit information to secretary--Maintenance and
availability of records--Monetary penalty--Deposit in general fund.
Secretary may require additional information.
Inclusion in directory prerequisite to affixing tax stamp or distribution--Monetary
penalty--Deposit in general fund.
Inclusion of unregistered nonresident or foreign manufacturers in directory--Service
of process--Information to be provided to secretary.
Notice to secretary of agent's authority--Termination or appointment of agent.
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.
Financial information to be made available to attorney general.
Declaration of contraband--Seizure, forfeiture and destruction.
Promulgation of rules--Certification, reporting and directory.
Attorney general may seek restraining order--Action for enforcement--Compensation
Schedule of reports--Publication--Pre-publication sales, distribution, etc.
Conflict with other law.
to 10-50-98. Repealed.
Shipment or transportation of cigarettes and tobacco products to consumers by sellers
or distributors prohibited.
Injunction for actual or threatened violation.
Civil action for violation--Civil penalty.
Forfeiture of products, profits, and benefits.
Other available penalties and remedies--Tax collected from person receiving
Provider of roll-your-own machine is cigarette manufacturer--Exception.
Only products in directory to be used in roll-your-own machine.
Seizure and destruction of tobacco products not purchased from licensed distributor
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