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2014 Statute

Section Number

79-3301 - Definitions.
79-3302 - Title and purpose of act.
79-3303 - Licenses and permits; requirements relating to vending machines.
79-3304 - License and permit fees and bond; qualifications for license.
79-3306 - License; application forms; issuance.
79-3309 - Suspension or revocation of license.
79-3310 - Tax on cigarettes imposed; rates.
79-3310c - Inventory tax on cigarettes; procedures for payment.
79-3311 - Stamps and meter imprints; sale; discount; corporate surety bond; tax meter, use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
79-3312 - Redemption of stamps and meter imprints.
79-3312a - Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
79-3313 - Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
79-3316 - Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
79-3321 - Unlawful acts.
79-3322 - Penalties.
79-3323 - Contraband goods; seizure.
79-3324a - Contraband goods; seizure and sale; disposition of proceeds.
79-3326 - Duties of director; enforcement of act.
79-3328 - Expenses of enforcement.
79-3329 - Unconstitutionality of part.
79-3333 - Sale of cigarettes; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties.
79-3334 - Active cigarette and tobacco licensees, list.
79-3335 - Counterfeit cigarettes; seizure.
79-3371 - Tax on privilege of selling tobacco products.
79-3373 - Distributor's license.
79-3374 - License fees; surety bond; application for each place of business.
79-3375 - Issuance, expiration and display of licenses; license not transferable.
79-3377 - Certain records required of distributor; access to premises.
79-3378 - Monthly tax returns; remittance of tax; deficiencies.
79-3379 - Refunds and credits of tax.
79-3387 - Disposition of revenues.
79-3388 - Tobacco products not exempt from sales tax.
79-3391 - Administrative fines; cigarette and tobacco products regulation fund created.
79-3392 - Application of certain laws to taxes under act.
79-3393 - Cigarette or tobacco infraction; procedure.
79-3394 - Use of minors to determine compliance, limitations.
79-3395 - Cigarettes imported into the United States; certain information to be filed with the director.
79-3396 - Failure to file; penalty.
79-3397 - Enforcement of act; civil liability for violation of act.
79-3398 - Exceptions to applicability of act.