Tax on Cigarettes and Tobacco Products
Section 470 - DefinitionsSection 471 - Imposition of Cigarette TaxSection 471-A - Use Tax on CigarettesSection 471-B - Imposition of Tobacco Products TaxSection 471-C - Use Tax on Tobacco ProductsSection 471-D - Special Provision as to Imposition of Taxes on Certain Tobacco ProductsSection 471-E - Taxes Imposed on Qualified ReservationsSection 472 - Preparation and Sale of Stamps; Commissions; DistributorsSection 473 - Affixation and Cancellation of Stamps; PresumptionSection 473-A - Returns and Payment of Tobacco Products Tax by DistributorsSection 473-B - Cigarettes Marked for Export Outside the United States; Importation and Affixation of Stamps ProhibitedSection 474 - Records to Be Kept; ExaminationSection 475 - General Powers of the Tax CommissionSection 476 - Refunds; Sales of StampsSection 478 - Determination of TaxSection 479 - Warrant for the Collection of TaxesSection 480 - LicenseSection 480-A - Retail Dealer and Vending Machine RegistrationSection 480-B - Prohibition Against the Stamping of Certain CigarettesSection 480-C - Prohibition Against the Sale of Certain Tobacco ProductsSection 481 - Penalties and InterestSection 482 - Deposit and Disposition of RevenueSection 482-A - Joint Administration