54:40b-1
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Short title. (2019-07-22 11:35:35, 47591.000000000)
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54:40b-2
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Definitions. (2019-07-22 11:35:37, 47592.000000000)
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54:40b-3
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Tax of 30 percent imposed on certain tobacco products; exceptions. (2018-08-17 13:51:09, 47593.000000000)
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54:40b-3.1
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Tax imposed upon sale, use, distribution of moist snuff. (2012-09-26 13:37:56, 47594.000000000)
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54:40b-3.2
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Tax imposed on liquid nicotine. (2019-07-22 11:35:39, 47594.000100000)
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54:40b-3.3
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License required for retail sale of e-liquid; issuance. (2019-07-22 11:35:39, 47594.000200000)
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54:40b-3.4
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Tax imposed on sale of container e-liquid. (2019-07-22 11:35:39, 47594.000300000)
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54:40b-3.5
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Authority of director; rules, regulations. (2019-07-22 11:35:39, 47594.000400000)
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54:40b-3.6
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Violations, penalties. (2019-07-22 11:35:39, 47594.000500000)
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54:40b-3.7
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Filing of return by vapor business. (2019-07-22 11:35:39, 47594.000600000)
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54:40b-3.8
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Certain container e-liquid declared contraband goods. (2019-07-22 11:35:39, 47594.000700000)
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54:40b-3.9
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Municipal adoption of ordinance relative to licensing, regulation of vapor business; construction of act. (2019-07-22 11:35:39, 47594.000800000)
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54:40b-4
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Payment of tax by distributor, wholesaler. (2012-09-26 13:37:56, 47595.000000000)
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54:40b-5
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Liability for payment of tax. (2012-09-26 13:37:56, 47596.000000000)
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54:40b-6
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Filing of certificate of registration, issuance of certificate of authority. (2012-09-26 13:37:56, 47597.000000000)
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54:40b-7
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Records of charges, amounts to be kept by distributor, wholesaler. (2012-09-26 13:37:56, 47598.000000000)
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54:40b-8
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Contents of return. (2012-09-26 13:37:56, 47599.000000000)
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54:40b-9
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Payment of taxes; bond; security. (2012-09-26 13:37:56, 47600.000000000)
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54:40b-10
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Estimation of taxes; notice of determination. (2012-09-26 13:37:56, 47601.000000000)
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54:40b-11
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Taxes governed by Tax Uniform Procedure Law (2012-09-26 13:37:56, 47602.000000000)
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54:40b-12
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Powers of director. (2012-09-26 13:37:56, 47603.000000000)
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54:40b-13
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Penalties and interest for failure to file return, pay taxes (2012-09-26 13:37:56, 47604.000000000)
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54:40b-13.1
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Seizure of certain contraband tobacco products and cigarettes. (2012-09-26 13:37:56, 47605.000000000)
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54:40b-14
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Appeal to tax court; claim for refund. (2012-09-26 13:37:56, 47606.000000000)
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