Chapter 149 - Cigarette Tax

Chapter 149 - Cigarette Tax

Section 149.011 Definitions.
Section 149.015 Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution.
Section 149.021 Compensation to wholesaler for affixing stamps — metering machines authorized.
Section 149.025 Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies.
Section 149.031 Refunds or exchange for stamps, when made.
Section 149.035 Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review.
Section 149.041 Records to be kept — reports to be filed by wholesaler.
Section 149.045 Common carriers and warehousemen, duties of — damaged cigarettes, how handled.
Section 149.051 Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale.
Section 149.055 Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure.
Section 149.061 Sales on military reservations taxable, exceptions — federal government exempt, when.
Section 149.065 Revenue to fair share fund, health initiatives fund, and school moneys fund.
Section 149.071 Fraudulent activity relative to tax stamps a felony — penalty.
Section 149.076 Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty.
Section 149.081 Violation not otherwise specified a misdemeanor, penalty.
Section 149.082 Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect.
Section 149.160 Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration.
Section 149.170 Filing of return, remittance of amounts, required, when — rules — maintenance of records.
Section 149.180 Rules and regulations, procedure.
Section 149.190 Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty.
Section 149.192 Preemption.
Section 149.200 Illegal activities related to cigarettes and cigarette labeling — penalty.
Section 149.203 Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when.
Section 149.206 Violation deemed unlawful trade practice.
Section 149.212 Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when.
Section 149.215 Severability clause.

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