TOBACCO TAX

Sections

• § 47:841 Imposition of tax active
• § 47:841.1 Tobacco Tax Health Care Fund active
• § 47:841.2 repealed
• § 47:842 Definitions active
• § 47:843 Use of stamps or meter impression required; limitations active
• § 47:844 Dealer permits active
• § 47:845 repealed
• § 47:846 Secretary's authority to revoke license or permits active
• § 47:847 Dealers required to affix stamps active
• § 47:848 Tobacco dealers required to furnish bond; waiver active
• § 47:849 Interstate business of tobacco dealers active
• § 47:850 repealed
• § 47:851 Monthly reports required; dealers receiving unstamped cigarettes, cigars, and smoking tobaccos; dealers receiving certain items for which taxes are not paid; vending machine restrictions active
• § 47:852 Dealers required to furnish duplicate invoices active
• § 47:853 Examination of invoices and determination of tax by secretary active
• § 47:854 Declaration of intent and purpose of Chapter active
• § 47:855 Exemption from tax active
• § 47:856 Enforcement by collector active
• § 47:857 Refunds active
• § 47:858 Certain acts declared felonies active
• § 47:859 Certain acts declared misdemeanors active
• § 47:860 Collector authorized to search and seize active
• § 47:861 Intrastate transportation of unstamped articles prohibited active
• § 47:862 Importation of unstamped articles, except by common carrier, without permit prohibited active
• § 47:863 Procedure for seizure, forfeiture, and sale of vehicles used in illegal transportation of taxable articles active
• § 47:864 Affixing stamps; penalty; compromises active
• § 47:865 Seizure and forfeiture of unstamped taxable articles active
• § 47:866 Release of seized property in certain cases active
• § 47:867 Collector authorized to waive forfeiture proceedings in certain cases active
• § 47:868 Regulations of metered machines or devices active
• § 47:869 Disposition of collections active