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Title: 54 - TAXATION

Chapter: 40A -

54:40A-1: Short title

54:40A-2: Cigarette tax definitions.

54:40A-3: Licenses required

54:40A-4: License; issuance, fees

54:40A-4.1: Sign required; violations, penalties.

54:40A-4.2: Sale of single, less than packs of 20; violations, fine.

54:40A-4.3: Enforcement of single, less than packs of 20 sale violations.

54:40A-5: Revocation of license

54:40A-6: License required in addition to other license

54:40A-7: Reports required; penalty required for not filing reports

54:40A-7.1: Monthly report produced by director.

54:40A-8: Tax imposed; rate.

54:40A-9: Sales to the State and political subdivisions of the State

54:40A-9.1: Sales by licensed manufacturers to licensed distributors

54:40A-10: Sales exempt from taxes

54:40A-11: Director to provide revenue stamps.

54:40A-11.1: Cost study

54:40A-12: Distributors shall not sell stamps; exceptions

54:40A-13: Credit sales of revenue stamps

54:40A-14: Manner of affixing stamps

54:40A-15: Distributors to affix stamps.

54:40A-16: Nonacceptance of unstamped, illegally stamped cigarettes.

54:40A-17: Use of stamp metering machine.

54:40A-18: Sale of stamps to out-of-State distributors

54:40A-19: Redemption and refund of stamps

54:40A-20: Power of director to administer act

54:40A-21: State Tax Uniform Procedure Law applicable

54:40A-22: Power to appoint assistants; special agents; powers

54:40A-23: Records to be kept by taxpayer; inventories

54:40A-24: Penalties, disposition of penalties, costs and expenses

54:40A-24.1: Penalty for selling cigarettes not of employer's manufacture

54:40A-25: Possessing cigarettes not bearing required revenue stamps.

54:40A-26: Refusal or failure to produce records

54:40A-27: Interfering with administration of the act

54:40A-28: Sale of cigarettes without required stamp, violations, fine.

54:40A-28.1: Possession of cigarettes without proper stamp, violations, fine.

54:40A-29: Forging or counterfeiting revenue stamps

54:40A-29.1: Offenses involving counterfeit cigarettes.

54:40A-30: Unstamped cigarettes subject to confiscation.

54:40A-32: Records; possession and transportation of unstamped cigarettes; seizure and confiscation of vessel or vehicles.

54:40A-32.1: Cigarette vending machines, certain circumstances, seized, sealed.

54:40A-37: Proceeds of the collection of taxes and license fees to be paid to State Treasurer

54:40A-37.1: Cancer Research Fund

54:40A-38: Appropriation for enforcement of act

54:40A-39: Appropriation for refund claims

54:40A-40: Powers of director upon approval of act

54:40A-41: Constitutionality

54:40A-42: Repealer

54:40A-43: Effective date

54:40A-44: Advertisements; penalties therefor

54:40A-45: Tobacco industry advisory council; membership; report

54:40A-46: Short title.

54:40A-47: Findings, declarations relative to out-of-State cigarette sales.

54:40A-48: "Face-to-face sale" defined.

54:40A-49: Conditions for non-face-to-face sale of cigarettes.

54:40A-50: Additional penalties, schedule.

54:40A-51: Annual report.

54:40A-52: Vending machine sales unaffected.

54:40A-53: Other laws applicable.

54:40A-54: Short title.

54:40A-55: Findings, declarations relative to reduced cigarette ignition propensity.

54:40A-56: Definitions relative to reduced cigarette ignition propensity.

54:40A-57: Testing, certification required for sale of cigarettes; exceptions.

54:40A-58: Certification submitted to director by manufacturer; "Reduced Cigarette Ignition Propensity and Firefighter Protection Act Enforcement Fund."

54:40A-59: Marking of cigarettes as certified.

54:40A-60: Violations, penalties.

54:40A-61: Rules, regulations.

54:40A-62: Procedures for enforcement.

54:40A-63: "Fire Prevention and Public Safety Fund."

54:40A-64: Construction of act as to foreign sales.

54:40A-65: Preemption by adoption of federal standard.

54:40A-66: Conflicting local ordinances, preemption.