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Title: 54 - TAXATION

Chapter: 40B -

54:40B-1: Short title

54:40B-2: Definitions.

54:40B-3: Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product.

54:40B-3.1: Tax imposed upon sale, use, distribution of moist snuff.

54:40B-3.2: Tax imposed on liquid nicotine.

54:40B-4: Payment of tax by distributor, wholesaler.

54:40B-5: Liability for payment of tax.

54:40B-6: Filing of certificate of registration, issuance of certificate of authority.

54:40B-7: Records of charges, amounts to be kept by distributor, wholesaler.

54:40B-8: Contents of return.

54:40B-9: Payment of taxes; bond; security.

54:40B-10: Estimation of taxes; notice of determination.

54:40B-11: Taxes governed by Tax Uniform Procedure Law

54:40B-12: Powers of director.

54:40B-13: Penalties and interest for failure to file return, pay taxes

54:40B-13.1: Seizure of certain contraband tobacco products and cigarettes.

54:40B-14: Appeal to tax court; claim for refund.