Chapter 231 - CIGARETTE TAX AND REGULATION OF DELIVERY SALES OF ALTERNATIVE NICOTINE PRODUCTS OR VAPOR PRODUCTS
- Rule 701-231.1 - Definitions
- Rule 701-231.2 - Permits required
- Rule 701-231.3 - Bond requirements
- Rule 701-231.4 - Cigarette tax-attachment-exclusivity of tax-exemption
- Rule 701-231.5 - Cigarette tax stamps
- Rule 701-231.6 - Banks authorized to sell stamps-requirements-restrictions
- Rule 701-231.7 - Reports
- Rule 701-231.8 - Manufacturer's samples and replacement packages
- Rule 701-231.9 - Refund of tax-unused and destroyed stamps
- Rule 701-231.10 - Delivery sales of alternative nicotine products or vapor products
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
- Rule 701-231.1 - [Effective 4/23/2025] Definitions
- Rule 701-231.2 - [Effective 4/23/2025] Permits required
- Rule 701-231.3 - [Effective 4/23/2025] Bond requirements
- Rule 701-231.4 - [Effective 4/23/2025] Cigarette tax-attachment-exclusivity of tax-exemption
- Rule 701-231.5 - [Effective 4/23/2025] Cigarette tax stamps
- Rule 701-231.6 - [Effective 4/23/2025] Banks authorized to sell stamps-requirements-restrictions
- Rule 701-231.7 - [Effective 4/23/2025] Reports
- Rule 701-231.8 - [Effective 4/23/2025] Manufacturer's samples and replacement packages
- Rule 701-231.9 - [Effective 4/23/2025] Refund of tax-unused and destroyed stamps
- Rule 701-231.10 - [Effective 4/23/2025] Delivery sales of alternative nicotine products or vapor products