§ 40-25-1. Definitions.

§ 40-25-2. Who liable for tax; amount; local tax or fee.

§ 40-25-2.1. Tax on cigar wrappers.

§ 40-25-3. Design, name, etc., of stamps.

§ 40-25-4. Method and time of affixing stamps.

§ 40-25-4.1. Wholesalers and distributors to affix stamps.

§ 40-25-5. Discounts allowed for handling stamps; consignment of stamps.

§ 40-25-6. Fraud in use or reuse of stamps; counterfeit stamps.

§ 40-25-7. Drop shipments.

§ 40-25-8. Commodities subject to confiscation.

§ 40-25-9. Procedure when goods are confiscated.

§ 40-25-10. Department may compromise confiscation; rules and regulations governing interstate common carriers.

§ 40-25-11. Statements of common carriers, contract carriers, buses, etc.

§ 40-25-12. Enforcement by inspection; penalties for interfering with inspection.

§ 40-25-13. Records.

§ 40-25-14. Filing of monthly report and customs certificates.

§ 40-25-15. Nontaxable sales.

§ 40-25-16. Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure.

§ 40-25-16.1. Monthly reporting requirements; online listing of qualified or registered entities.

§ 40-25-17. Sales by wholesale dealer.

§ 40-25-18. Evasion of stamp tax.

§ 40-25-19. Transporting and distributing tobacco products.

§ 40-25-20. Reusing or refilling boxes, packages and containers.

§ 40-25-22. Effect of federal legislation.

§ 40-25-23. Disposition of funds.

§ 40-25-24. Sale, purchase, receipt, etc., of goods not stamped; penalty.

§ 40-25-25. Presumption arising from possession of unstamped tobacco products.

§ 40-25-26. Administration and enforcement of article; examination of books, records, etc.

§ 40-25-27. Supplies provided to department; expenses deducted from collected taxes.

§ 40-25-28. Effect of article on other sections.

§ 40-25-29. Basis of tax levy on cigarettes.