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    10-50-17. Repealed by SL 1982, ch 28, § 51.

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    10-50-22 to 10-50-24.1. Repealed by SL 2007, ch 66, §§ 4 to 7.

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 and destruction of contraband cigarettes.

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    10-50-53 to 10-50-57. Repealed by SL 1970, ch 78, § 14.

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--Violation as misdeameanor.

10-50-66    Seizure and destruction of contraband tobacco products.

10-50-67    Relief for violation of § 10-50-65.

10-50-68    10-50-68 to 10-50-71. Repealed by SL 2003, ch 74, §§ 22 to 25.

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    10-50-93 to 10-50-98. Repealed by SL 2009, ch 58, §§ 2 to 7.

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.