Chapter 245

§245-1 Definitions for the tobacco tax chapter

§245-2 Wholesaler or dealer license

§245-2.5 Getting a permit to sell tobacco at retail

§245-2.6 Selling tobacco without a permit in large amounts

§245-2.7 Selling tobacco without a permit is a crime

§245-3 Cigarette and Tobacco Excise Tax

§245-5 Monthly tax return filing for cigarette and tobacco sellers

§245-6 When and how wholesalers and dealers must pay their taxes

§245-7 How the state checks your tax return and fixes mistakes

§245-8 Keeping records of cigarette and tobacco sales

§245-9 State officials can inspect and seize cigarette records and goods

§245-10 How to appeal a tax assessment

§245-11 Other tax rules apply here

§245-12 Tax investigation powers, witness rules, and fees

§245-13 Who runs the tax rules and how they are made

§245-15 Where cigarette tax money goes

§245-16 Rules for shipping cigarettes into Hawaii

§245-16.5 Illegal tobacco shipping and unpaid tax liability

§245-21 How cigarette tax is paid and when stamps are not needed

§245-22 Cigarette tax stamps: when and how they must be put on packages

§245-22.5 No stamps or sales for cigarettes not on the approved list

§245-23 Department sells and designs tax stamps

§245-24 Selling tax stamps through banks and credit unions

§245-25 Buying stamps and letting someone buy them for you

§245-26 How much cigarette stamps cost and how to pay

§245-32 Getting a refund for tobacco shipped out of state

§245-33 Getting a refund for unused tax stamps

§245-34 Approval needed to transfer stamps

§245-35 Unlicensed possession or use of stamps

§245-36 Making or using fake stamps is a serious crime

§245-37 Unstamped cigarettes: crimes and fines

§245-38 Selling unstamped cigarettes from a vending machine

§245-39 When cigarette tax penalties do not apply and who must prove taxes

§245-40 What happens to illegal cigarettes

§245-41 Who enforces this law and where fines go

§245-41.5 State fund for cigarette tax stamp costs

§245-51 Ban on foreign and export-only cigarettes

§245-52 No altering cigarette packaging

§245-53 Penalty for illegal sale of export or foreign cigarettes

§245-54 When the state can take illegal cigarettes

§245-55 Cigarettes breaking the law are taken and destroyed

§245-56 Putting tax stamps on export or altered cigarette packs is a crime

§245-57 Monthly paperwork for imported cigarettes

§245-58 Illegal sale of export or foreign cigarettes: license penalties

§245-59 Unfair trade practices

§245-60 Importing cigarettes with a confusingly similar brand name

§245-61 Enforcement

§245-62 Which cigarettes and delivery services are not covered by this law

§245-63 Penalties add to other penalties