§ 44-20-2. Importer, distributor, and dealer licenses required — Licenses required.
§ 44-20-3. Penalties for unlicensed business.
§ 44-20-4. Application for license — Display.
§ 44-20-4.1. License availability.
§ 44-20-5. Duration of importer’s and dealer’s licenses — Renewal.
§ 44-20-6. Expiration and renewal of distributors’ licenses.
§ 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.
§§ 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 Repealed.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.
§ 44-20-13. Tax imposed on unstamped cigarettes.
§§ 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 Repealed.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.
§ 44-20-16. Exemptions from use tax.
§ 44-20-17. Penalty for use tax violations.
§ 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.
§ 44-20-28. Stamping by distributors required.
§ 44-20-28.1. Noncompliance with tobacco manufacturer’s escrow fund — Penalties.
§ 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.
§ 44-20-33.1. Transportation of unstamped cigarettes.
§ 44-20-34. Display of stamps in vending machines.
§ 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.
§ 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.
§ 44-20-44. Declarations under penalty of perjury.
§ 44-20-45. Importation of cigarettes and/or other tobacco products with intent to evade tax.
§ 44-20-46. Witnesses before tax administrator.
§ 44-20-47. Hearings by tax administrator.
§ 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.
§ 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.