Chapter 20
Cigarette and Other Tobacco Products Tax

Index of Sections

§ 44-20-1. Definitions. [Effective until January 1, 2025.]44-20-1. Definitions. [Effective January 1, 2025.]

§ 44-20-2. Importer, distributor, and dealer licenses required — Licenses required. [Effective until January 1, 2025.]44-20-2. Manufacturer, importer, distributor, and dealer licenses required — Licenses required. [Effective January 1, 2025.]

§ 44-20-3. Penalties for unlicensed business. [Effective until January 1, 2025.]44-20-3. Penalties for unlicensed business. [Effective January 1, 2025.]

§ 44-20-4. Application for license — Display. [Effective until January 1, 2025.]44-20-4. Application for license — Display. [Effective January 1, 2025.]

§ 44-20-4.1. License availability. [Effective until January 1, 2025.]44-20-4.1. License availability. [Effective January 1, 2025.]

§ 44-20-5. Duration of importer’s and dealer’s licenses — Renewal. [Effective until January 1, 2025.]44-20-5. Expiration, duration, and renewal of manufacturer’s, importer’s, distributor’s, and dealer’s licenses. [Effective January 1, 2025.]

§ 44-20-6. Expiration and renewal of distributors’ licenses. [Repealed effective January 1, 2025.]44-20-6. Expiration and renewal of distributors’ licenses. [Repealed effective January 1, 2025.]

§ 44-20-7. Vending machine markers.

§ 44-20-8. Suspension or revocation of license.

§ 44-20-8.1. Maintenance and publication of list of licenses.

§ 44-20-8.2. Transactions only with licensed manufacturers, importers, distributors, and dealers. [Effective until January 1, 2025.]44-20-8.2. Transactions only with licensed manufacturers, importers, distributors, and dealers. [Effective January 1, 2025.]

§§ 44-20-9 — 44-20-11. Repealed.

§ 44-20-12. Tax imposed on cigarettes sold.

§ 44-20-12.1. Floor stock tax on cigarettes and stamps.

§ 44-20-12.2. Prohibited acts — Penalty.

§ 44-20-12.3. Floor stock tax on cigarettes and stamps.

§ 44-20-12.4. Floor stock tax on cigarettes and stamps.

§ 44-20-12.5. Floor stock tax on cigarettes and stamps.

§ 44-20-12.6. Floor stock tax on cigarettes and stamps.

§ 44-20-12.7. Floor stock tax on cigarettes and stamps.

§ 44-20-13. Tax imposed on unstamped cigarettes.

§ 44-20-13.1. Repealed.

§ 44-20-13.2. Tax imposed on other tobacco products, smokeless tobacco, cigars, and pipe tobacco products. [Effective until January 1, 2025.]44-20-13.2. Tax imposed on other tobacco products, smokeless tobacco, cigars, pipe tobacco products, and electronic nicotine-delivery products. [Effective January 1, 2025.]

§§ 44-20-13.3, 44-20-13.4. Repealed.

§ 44-20-13.5. Violations as to reports and records.

§ 44-20-14. Return and payment of use tax.

§ 44-20-15. Confiscation of contraband cigarettes, other tobacco products, and other property. [Effective until January 1, 2025.]44-20-15. Confiscation of contraband cigarettes, other tobacco products, electronic nicotine-delivery system products, and other property. [Effective January 1, 2025.]

§ 44-20-16. Exemptions from use tax.

§ 44-20-16.1. Repealed.

§ 44-20-17. Penalty for use tax violations.

§ 44-20-18. Securing stamps.

§ 44-20-19. Sales of stamps to distributors.

§ 44-20-20. Use of metering machine in lieu of stamps.

§ 44-20-21. Transfer of stamps prohibited — Redemption of unused stamps.

§ 44-20-22. Reimbursement for mutilated and other stamps — Claims.

§ 44-20-23. Payment of tax by manufacturer or shipper outside state.

§ 44-20-24. Affixing of stamps outside state by vending machine operator.

§ 44-20-25. Bond of nonresident authorized to pay tax.

§ 44-20-26. Agreement by nonresident to submit records — Attorney to receive process.

§ 44-20-27. Repealed.

§ 44-20-28. Stamping by distributors required.

§ 44-20-28.1. Noncompliance with tobacco manufacturer’s escrow fund — Penalties.

§ 44-20-29. Repealed.

§ 44-20-30. Manner of affixing stamps.

§ 44-20-31. Packages in which cigarettes sold — Sample packages.

§ 44-20-32. Cancellation of used stamps.

§ 44-20-33. Sale of contraband cigarettes or contraband other tobacco products prohibited. [Effective until January 1, 2025.]44-20-33. Sale of contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery systems products prohibited. [Effective January 1, 2025.]

§ 44-20-33.1. Transportation of unstamped cigarettes.

§ 44-20-34. Display of stamps in vending machines.

§ 44-20-35. Penalties for violations as to unstamped contraband cigarettes or contraband other tobacco products. [Effective until January 1, 2025.]44-20-35. Penalties for violations as to unstamped contraband cigarettes, contraband other tobacco products, or contraband electronic nicotine-delivery system products. [Effective January 1, 2025.]

§ 44-20-36. Possession of unstamped cigarettes.

§ 44-20-37. Seizure and destruction of unstamped cigarettes.

§ 44-20-38. Hearing on cigarettes seized.

§ 44-20-39. Forgery and counterfeiting — Tampering with meters — Reuse of stamps or containers.

§ 44-20-40. Records — Investigation and inspection of books, premises and stock. [Effective until January 1, 2025.]44-20-40. Records — Investigation and inspection of books, premises, and stock. [Effective January 1, 2025.]

§ 44-20-40.1. Inspections. [Effective until January 1, 2025.]44-20-40.1. Inspections. [Effective January 1, 2025.]

§ 44-20-41. Monthly reports of distributors and dealers.

§ 44-20-42. Reports and records of carriers, bailees and warehouse persons.

§ 44-20-43. Violations as to reports and records. [Effective until January 1, 2025.]44-20-43. Violations as to reports and records. [Effective January 1, 2025.]

§ 44-20-44. Declarations under penalty of perjury.

§ 44-20-45. Importation of cigarettes and/or other tobacco products with intent to evade tax. [Effective until January 1, 2025.]44-20-45. Importation of cigarettes, other tobacco products, and/or electronic nicotine-delivery system products with intent to evade tax. [Effective January 1, 2025.]

§ 44-20-46. Witnesses before tax administrator.

§ 44-20-47. Hearings by tax administrator. [Effective until January 1, 2025.]44-20-47. Hearings by tax administrator. [Effective January 1, 2025.]

§ 44-20-48. Appeal to district court.

§ 44-20-49. Disposition of revenue — Payment of refunds.

§ 44-20-50. Administration — Forms — Rules and regulations.

§ 44-20-51. Penalty for violations generally.

§ 44-20-51.1. Civil penalties. [Effective until January 1, 2025.]44-20-51.1. Civil penalties. [Effective January 1, 2025.]

§ 44-20-51.2. Criminal penalty for fraudulent offenses.

§ 44-20-51.3. Counterfeit cigarettes.

§ 44-20-52. Exercise of powers and duties.

§ 44-20-53. Direct tax on consumer.

§ 44-20-54. Taxes and fees as debt to state.

§ 44-20-55. Severability.

§§ 44-20-56 — 44-20-58. Repealed.

§ 44-20-59. Exemption of sales of cannabis.

§ 44-20-60. Exemption of sales of certain electronic nicotine-delivery system products. [Effective January 1, 2025.]

§ 44-20-61. Product restrictions on electronic nicotine-delivery system products. [Effective January 1, 2025.]

§ 44-20-62. Disclosure of information — Electronic nicotine-delivery system products licensees. [Effective January 1, 2025.]