Taxes on Tobacco and Vaping Products (§§ 48-11-1 — 48-11-30)
Chapter 10 - Motor Vehicle License Fees and Plates (§§ 48-10-1 — 48-10-16)Chapter 12 - Estate Tax (§ 48-12-1)
Section 48-11-1 - Definitions.Section 48-11-2 - Excise Tax Imposed; Rates for Tobacco and Vaping Products; Exemptions; Collection and Payment; Tax Separately Identified.Section 48-11-3 - Collection of Tax Via Stamps; Sale at Discount to Distributors; Alternate Method of Collection of Tax; Prohibition of Sale or Exchange of Stamps; Redemptions.Section 48-11-4 - Licensing of Persons Engaged in Tobacco and Vaping Business; Initial and Annual Fees; Suspension and Revocation; Vending Machines; Bond by Distributor; Duties; Licensing of Promotional Activities.Section 48-11-4.1 - Sale of Vapor Products to Persons Not Licensed as Manufacturer, Importer, Distributor, or Dealer by Any Means Other Than In-person Sale Prohibited; Identification Requirement; Penalties for Violation.Section 48-11-4.2 - Requirements for Sales and Deliveries of Tobacco Products, Alternative Nicotine Products, or Vapor Products; Powers of Special Agents or Enforcement Officers; Rules and Regulations; Penalties for Violations.Section 48-11-5 - Licensing of Nonresident Distributors; Use of Stamps or Metering Machine; Bond; Examination of Records; Applicability of Chapter to Nonresident Distributors; Shipment Reports.Section 48-11-6 - Suspension, Refusal of Renewal, and Revocation of Licenses; Notice; Hearings; Appeals; Effect on Other Activities Regulated by Commissioner.Section 48-11-7 - Execution of Bonds by Distributor; Surety.Section 48-11-8 - Prohibition of Sale or Possession of Unstamped Tobacco or Vaping Products; Distributors to Affix Stamps or Otherwise Pay Tax; Payment of Tax Only Once; Reports.Section 48-11-9 - Seizure as Contraband of Unstamped Tobacco or Vapor Products; Exceptions; Sale at Public Auction; Procedure; Disposition of Proceeds; Hearing; Bond; Contraband Vending Machines.Section 48-11-10 - Monthly Reports of Licensed Distributors; Other Reporting Requirements Authorized.Section 48-11-11 - Records of Distributors and Dealers; Stock Examination; Inspection by Commissioner and Agents; Inspection of Records of Transportation Companies, Carriers, and Warehouses.Section 48-11-12 - Assessment of Deficiencies and Penalties for Incorrect Reports, Nonpayment of Tax, or Purchase of Insufficient Stamps; Assumption of Illegal Sale Absent Evidence to Contrary; Penalty for Deficiency Due to Fraud.Section 48-11-13 - Tax on Persons Having Tobacco or Vaping Products on Which Tax Under Code Section 48-11-2 Not Paid; Rate; Exemptions.Section 48-11-14 - Registration, Reports, and Tax Payments of Persons Acquiring Tobacco or Vaping Products Subject to Tax Under Code Section 48-11-13; Assessment for Failure to File Accurate Report; Hearing; Penalties.Section 48-11-15 - Procedure for Refund of Taxes on Affixed Stamps and Tobacco or Vaping Products Unfit for Sale, Use, or Consumption and Destroyed or Exported.Section 48-11-16 - Purchase of Tax Stamps on Account by Distributors With Permit; Cancellation of Permit Without Notice for Failure or Refusal to Comply With Code Section; Payment of Outstanding Liability.Section 48-11-17 - Amount of Unpaid Tax as Lien Against Property of Violators; Seizure and Sale; Recording of Lien.Section 48-11-18 - Hearings for Persons Aggrieved by Commissioner; Initiation of Hearings; Procedures; Evidence; Appeals; Bond; Grounds for Not Sustaining Commissioner’s Action; Costs.Section 48-11-19 - Powers and Duties of Special Agents and Enforcement Officers of Department; Bond; Duties Following Arrests; Retention of Weapon and Badge Upon Retirement.Section 48-11-20 - Venue as to Violations of Chapter; Commissioner’s Certificate as Prima-facie Evidence.Section 48-11-21 - Jurisdiction of Superior Courts of Criminal Violations of Chapter.Section 48-11-22 - Transportation of Unstamped Tobacco or Vaping Products; Requirement of Invoices or Delivery Tickets; Contents; Confiscation and Disposition Absent Invoice or Ticket; Penalty; Applicability.Section 48-11-23 - Transporting Tobacco or Vaping Products in Violation of Code Section 48-11-22; Penalty.Section 48-11-23.1 - Additional Requirements on the Sale of Tobacco or Vaping Products; Seizure and Forfeiture of Contraband; Revocation of Licenses.Section 48-11-24 - Penalties for Possession of Unstamped Tobacco or Vaping Products; Penalty for Operation of Unlicensed Business or Activity; Procedure for Enforcement and Collection of Penalties; Costs and Expenses.Section 48-11-25 - Violations of Chapter; Penalties.Section 48-11-26 - Failure to File Report or Filing False Report Required by Chapter; Penalty.Section 48-11-27 - False Entries on Invoices or Records Pursuant to Chapter; Penalty.Section 48-11-28 - Possession, Use, Manufacture, or Other Unlawful Activities Involving Counterfeited Stamps or Tampering With Metering Machine Pursuant to Chapter; Penalty.Section 48-11-29 - [reserved] Swearing and Testifying Falsely With Respect to Matters Governed by Chapter; Penalty.Section 48-11-30 - Penalty for Sale or Possession of Counterfeit Cigarettes.