CHAPTER 10-50C

10-50C-1    Definitions.

10-50C-2    Cigar shipper license requirements.

10-50C-3    Period of validity of license--Proration or refund of license fee prohibited.

10-50C-4    Sale and shipment requirements.

10-50C-5    Package labeling requirements.

10-50C-6    Delivery of shipment by common carrier--Requirements.

10-50C-7    Civil penalty.

10-50C-8    State jurisdiction--Audit of records.

10-50C-9    Cigar shipper quarterly returns.

10-50C-10    Taxes.

10-50C-11    Entities exempt from § 10-50C-10.

10-50C-12    Electronic submission of returns--Electronic remittance of tax.

10-50C-13    Sale and shipment without license prohibited--Action by department for violation--Civil penalty.

10-50C-14    Resale of cigars prohibited--Violation as misdemeanor.

10-50C-15    Promulgation of rules.