Chapter 24. Tobacco Tax. § 47–2401. Definitions. § 47–2402. Imposition; payment of cigarette tax. § 47–2402.01. Tax on other tobacco products. § 47–2403. Exemptions. § 47–2404. Licenses. § 47–2405. Transportation of cigarettes and other tobacco products. § 47–2406. Offenses relating to stamps. § 47–2407. Redemption of stamps. § 47–2408. Records; reports; returns. § 47–2409. Seizure and forfeiture of property. § 47–2410. Deficiency in tax. § 47–2411. Redemption of cigarette or alcoholic beverage tax stamps. § 47–2411.01. Penalty; interest. [Repealed] § 47–2412. Refunds. § 47–2413. Appeals. § 47–2414. Penalties. [Repealed] § 47–2415. Regulations. § 47–2416. Severability. § 47–2417. Effective date. § 47–2418. Cigarette tax stamps purchased or held prior to effective date; payment of tax; records. § 47–2419. Prohibitions on gray market cigarettes. § 47–2420. Documentation. § 47–2421. Criminal penalties. § 47–2422. Civil penalties and administrative sanctions. § 47–2423. Seizure and forfeiture of gray market cigarettes. § 47–2424. Unfair cigarette sales. § 47–2425. General provisions. § 47–2426. Application of §§ 47-2419 through 47-2425.
