Cigarette Tax Act.
Sec. 1Sec. 2 - Tax Imposed; Rate; Collection, Payment, and Distribution; DiscountSec. 3 - Affixing Tax Stamp; Remitting Tax to the DepartmentSec. 3-5 - Sunset of Exemptions, Credits, and DeductionsSec. 3-10 - Cigarette EnforcementSec. 3-15 - (repealed)Sec. 4 - Distributor's LicenseSec. 4aSec. 4bSec. 4c - Secondary Distributor's LicenseSec. 4d - Sales of Cigarettes to and by RetailersSec. 4e - Sales of Cigarettes to and by Secondary DistributorsSec. 4f - Manufacturer RepresentativesSec. 4g - Retailer's LicenseSec. 4h - Purchases of Cigarettes by Licensed RetailersSec. 4i - Applicant ConvictionsSec. 5 - Printing Tax StampsSec. 6 - Revocation, Cancellation, or Suspension of LicenseSec. 7Sec. 8Sec. 8aSec. 9 - Returns; RemittanceSec. 9a - Examination and Correction of ReturnsSec. 9b - Failure to File Return; Penalty; ProtestSec. 9cSec. 9dSec. 9e - Secondary Distributors; ReportsSec. 9f - Manufacturer Representatives; ReportsSec. 10Sec. 10aSec. 10bSec. 11Sec. 11a - Secondary Distributors; RecordsSec. 11b - Manufacturer Representatives; RecordsSec. 11c - Retailers; RecordsSec. 12Sec. 13Sec. 13a - Contraband CigarettesSec. 14Sec. 15Sec. 15a - Failure to Keep or Produce Books and RecordsSec. 16Sec. 18Sec. 18aSec. 18b - Possession of More Than 100 Original Packages of Contraband Cigarettes; PenaltySec. 18c - Possession of Not Less Than 10 and Not More Than 100 Original Packages of Contraband Cigarettes; PenaltySec. 18d - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes ProhibitedSec. 20Sec. 21 - Destruction or Use of Forfeited PropertySec. 22Sec. 23Sec. 24 - Punishment for Sale or Possession of Packages of Contraband CigarettesSec. 25Sec. 26Sec. 27Sec. 28 - (repealed)Sec. 28aSec. 29 - (repealed)Sec. 29.5 - RulemakingSec. 30 - This Act Shall Be Known as the "cigarette Tax Act," and May Be Referred to by That Designation