Cigarette Use Tax Act.
Sec. 1Sec. 2Sec. 3 - Stamp PaymentSec. 3-5 - Sunset of Exemptions, Credits, and DeductionsSec. 3-10 - Cigarette EnforcementSec. 3-15 - (repealed)Sec. 4 - Distributor's LicenseSec. 4b - Secondary Distributor's LicenseSec. 4d - Sales of Cigarettes to and by RetailersSec. 4e - Sales of Cigarettes to and by Secondary DistributorsSec. 5Sec. 6 - Revocation, Cancellation, or Suspension of LicenseSec. 7 - Distributor's PermitsSec. 7a - Discretionary Secondary Distributor's LicenseSec. 8Sec. 8a - Contraband CigarettesSec. 9Sec. 10Sec. 11 - Return by Distributor or ManufacturerSec. 11a - Secondary Distributors; ReportsSec. 12 - Declaration of Possession of Cigarettes on Which Tax Not PaidSec. 13 - Examination and Correction of ReturnSec. 13a - Failure to File ReturnSec. 14Sec. 14aSec. 15Sec. 15a - Secondary Distributors; RecordsSec. 16Sec. 17Sec. 18Sec. 19Sec. 20Sec. 21Sec. 21aSec. 22Sec. 23Sec. 23a - Failure to Keep or Produce Books and RecordsSec. 24Sec. 25Sec. 25a - Possession of More Than 100 Original Packages of Contraband Cigarettes; PenaltySec. 25b - Possession of Not Less Than 10 and Not More Than 100 Original Packages Not Tax Stamped or Improperly Tax Stamped; PenaltySec. 25c - Cigarette Package Sizes; Sale of Individual or Loose Cigarettes ProhibitedSec. 26Sec. 27 - Destruction or Use of Forfeited PropertySec. 28Sec. 29Sec. 30 - Punishment for Sale or Possession of Unstamped Packages of Cigarettes, Other Than by a Licensed Distributor or TransporterSec. 31Sec. 32Sec. 33Sec. 34Sec. 35 - Distribution of ReceiptsSec. 35.5 - RulemakingSec. 36 - This Act Shall Be Known and May Be Cited as the "cigarette Use Tax ActSec. 37