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Title: 54 - TAXATION

Chapter: 40B -

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