Tobacco Products Tax
Section 12-330a - Sec. 12-330a. Definitions.Section 12-330b - Sec. 12-330b. Licensure of Distributors and Unclassified Importers. Successor Tax Liability.Section 12-330c - Sec. 12-330c. Tax on Tobacco Products and Snuff Tobacco Products.Section 12-330d - Sec. 12-330d. Monthly Returns and Payment of Tax by Distributors and Unclassified Importers. Exemption From Licensing Requirements for Retailers of Taxed Tobacco Products and Unclassified Importers.Section 12-330e - Sec. 12-330e. Suspension or Revocation of License for Failure to Comply With This Chapter or Related Regulations.Section 12-330f - Sec. 12-330f. Tobacco Products on Which No Tax Has Been Paid. Penalties.Section 12-330g - Sec. 12-330g. Tobacco Products on Which No Tax Has Been Paid. Declared Contraband Goods When Held for Purposes in Violation of This Chapter. Seizure by Commissioner or Agent.Section 12-330h - Sec. 12-330h. Property Seized as Contraband. Procedure for Persons Claiming an Interest in the Property.Section 12-330i - Sec. 12-330i. Record-keeping Requirements and Access. Deficiency Assessment. Penalties. Assessment of Tax When No Return Filed.Section 12-330j - Sec. 12-330j. Penalty for Wilful Failure to Comply With This Chapter or Wilful Submission of Fraudulent Document.Section 12-330k - Sec. 12-330k. Hearings Ordered by Commissioner.Section 12-330l - Sec. 12-330l. Application for Hearing Before Commissioner.Section 12-330m - Sec. 12-330m. Appeal.Section 12-330n - Sec. 12-330n. Administration. Regulations.Section 12-330o - Sec. 12-330o. Records of Shipments and Receipts of Tobacco Products Required of Common and Contract Carriers, Bailees and Warehousemen.Section 12-330p - Sec. 12-330p. Overpayments and Refunds.