Chapter 4.45 CIGARETTES AND TOBACCO PRODUCTS EXCISE TAX
This chapter is included in your selections.
Sections:
- 4.45.010 Applicability of chapter.
- 4.45.020 Tax on cigarettes.
- 4.45.030 Tax on other tobacco products.
- 4.45.040 Intent and purpose of chapter.
- 4.45.050 Exemptions.
- 4.45.060 Exemption cards.
- 4.45.070 License required for dealers in cigarettes or tobacco products – Issuance.
- 4.45.080 License fee.
- 4.45.090 Expiration and renewal of licenses.
- 4.45.100 Transfer of license.
- 4.45.110 Refund of tax or license fee.
- 4.45.120 Display of license – Surrender of license – Suspension or revocation of license.
- 4.45.125 Tax returns.
- 4.45.130 Involuntary returns.
- 4.45.135 Amended tax returns.
- 4.45.140 Application of payments.
- 4.45.145 Prohibited acts and penalties.
- 4.45.150 Civil fraud.
- 4.45.155 Tax lien.
- 4.45.160 Interest on unpaid tax.
- 4.45.165 Taxpayer, licensee, cardholder, or other person remedies.
- 4.45.170 Reports by manufacturers.
- 4.45.175 Inspection and maintenance of documents and records.
- 4.45.180 Administrative regulations.
- 4.45.185 Confidential and nonconfidential tax information.
- 4.45.190 Definitions.