Chapter 78 - Tobacco Tax
- Section 78:1 - Definitions.
- Section 78:2 - Licenses.
- Section 78:3 - Repealed by 2008, 341:19, I, eff. Jan. 1, 2009.
- Section 78:4 - Term of License; Renewals.
- Section 78:5 - Repealed by 1981, 210:25, eff. July 1, 1981.
- Section 78:6 - Suspension and Revocation of License by Commissioner.
- Section 78:6-a - Denial of License Application.
- Section 78:7 - Tax Imposed.
- Section 78:7-a - Nature of Tax.
- Section 78:7-b - Exemption.
- Section 78:7-c - Tax Imposed on Tobacco Products Other Than Cigarettes.
- Section 78:7-d - Consumer Reporting and Payment.
- Section 78:8 - Repealed by 1971, 363:12, eff. June 28, 1971.
- Section 78:9 - Stamps.
- Section 78:9-a - Repealed by 2003, 319:44, eff. July 1, 2003.
- Section 78:10 - Resale of Stamps; Redemption.
- Section 78:11 - Repealed by 2016, 320:14, eff. July 1, 2016.
- Section 78:12 - Affixing Stamps.
- Section 78:12-a - Unauthorized Sales.
- Section 78:12-b - Repealed by 1997, 338:9, I, eff. Jan. 1, 1998.
- Section 78:12-c - Repealed by 1997, 338:9, II, eff. Jan. 1, 1998.
- Section 78:12-d - Repealed by 2008, 341:19, II, eff. Jan. 1, 2009.
- Section 78:12-e - Access and Dissemination of Information Required.
- Section 78:13 - Authorization to Affix Stamps.
- Section 78:14 - Tobacco Products.
- Section 78:14-a - Possession of Tobacco Products of Foreign States.
- Section 78:15 - Repealed by 1981, 210:26, eff. July 1, 1981.
- Section 78:16 - Seizure, Forfeiture, and Destruction of Illegal Tobacco Products.
- Section 78:17 - Repealed by 1991, 163:43, XVII, eff. May 27, 1991.
- Section 78:18 - Required Taxpayer Records.
- Section 78:18-a - Additions to Tax.
- Section 78:19 - Repealed by 1981, 210:27, eff. July 1, 1981.
- Section 78:20 - Repealed by 1999, 17:58, I, eff. April 29, 1999.
- Section 78:21, 78:22 - Repealed by 1975, 439:34, XII, eff. July 1, 1975.
- Section 78:23 - Repealed by 1975, 439:5, eff. July 1, 1975.
- Section 78:24 - Repealed by 1981, 210:28, eff. July 1, 1981.
- Section 78:25 - Repealed by 1981, 210:29, eff. July 1, 1981.
- Section 78:26 - Inspection Authorized.
- Section 78:27 - Repealed by 1981, 210:30, eff. July 1, 1981.
- Section 78:28 - Repealed by 1981, 210:31, eff. July 1, 1981.
- Section 78:29 - Repealed by 1981, 210:32, eff. July 1, 1981.
- Section 78:30 - Repealed by 1981, 210:33, eff. July 1, 1981.
- Section 78:31 - Repealed by 1991, 163:43, XVIII, eff. May 27, 1991.
- Section 78:31-a - Appeals of License Revocation or Suspension Orders and Seizure, Forfeiture, or Destruction of Illegal Tobacco Products Orders.
- Section 78:32 - Distribution of Funds.
- Section 78:33 - Preservation of Revenues.
- Section 78:34 - Federal Requirements; Cigarettes and Other Tobacco Products; Placement of Labels; Penalty.
- Section 78:21 - Administrative Penalties.
- Section 78:22 - Reinstatement After Revocation.