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Title: 54 - TAXATION
Chapter: 40B -
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-3.3: License required for retail sale of e-liquid; issuance.
54:40b-3.4: Tax imposed on sale of container e-liquid.
54:40b-3.5: Authority of director; rules, regulations.
54:40b-3.6: Violations, penalties.
54:40b-3.7: Filing of return by vapor business.
54:40b-3.8: Certain container e-liquid declared contraband goods.
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-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.