Chapter 61A-10 - CIGARETTE TAX DIVISION RULES

  1. § 61A-10.001 - Definition
  2. § 61A-10.002 - Stamps, Sale of
  3. § 61A-10.0021 - Stamping Agent - Requirements
  4. § 61A-10.0022 - [Repealed] Cigarette Distributing Agent - Requirements
  5. § 61A-10.005 - Excise Tax, Imposition and Exemption
  6. § 61A-10.006 - Stamps, Method of Affixing
  7. § 61A-10.007 - Stamps, Limitation of Use
  8. § 61A-10.008 - Refunds
  9. § 61A-10.009 - Sample Packages of Cigarettes
  10. § 61A-10.0091 - Manufacturer's and Importer's Reporting Requirements
  11. § 61A-10.010 - Sales, Passenger Carriers
  12. § 61A-10.011 - Cigarette, Monthly Reports
  13. § 61A-10.0111 - Cigarette Audit
  14. § 61A-10.0112 - Required Documentation for Imported Cigarettes
  15. § 61A-10.012 - [Repealed] Manufacturers' and Importers' Representatives, Reports and Responsibilities
  16. § 61A-10.013 - Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives
  17. § 61A-10.014 - Wholesale Dealers, Purchase for Resale Prohibited
  18. § 61A-10.015 - [Repealed] Transfer, Unstamped Cigarettes
  19. § 61A-10.016 - [Repealed] Wholesaler, Distributing Agent or Exporter, Permit Changes
  20. § 61A-10.017 - Direct Shipments, Prohibition, Exception, and Excise Taxes
  21. § 61A-10.018 - Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
  22. § 61A-10.0181 - [Repealed] Invoices, Other Tobacco Products Sales to Retail Dealers
  23. § 61A-10.020 - Vending Machines, Permits and Restrictions
  24. § 61A-10.021 - Vending Machines, Reports
  25. § 61A-10.026 - Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting
  26. § 61A-10.027 - Interest on Excise Tax; Due Dates
  27. § 61A-10.031 - [Repealed] New Off Premise Storage of Unstamped Cigarettes
  28. § 61A-10.050 - Definitions
  29. § 61A-10.051 - Excise Tax Exemption, Reports
  30. § 61A-10.052 - Monthly Reports, Required
  31. § 61A-10.053 - [Repealed] Records Maintenance
  32. § 61A-10.054 - Invoices, Tobacco Products Sales to Retailers
  33. § 61A-10.055 - Excise Tax Refunds
  34. § 61A-10.080 - Application for Cigarette Permit, Manufacturer or Importer
  35. § 61A-10.081 - Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent
  36. § 61A-10.082 - Application for a Tobacco Products Wholesale Dealer Permit
  37. § 61A-10.083 - Application for Retail Dealer Permit, Cigarette and Tobacco Products
  38. § 61A-10.084 - Permit Changes
  39. § 61A-10.085 - Duplicate License Request

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