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U.S. State Codes
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Tennessee
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Title 67 - Taxes and Licenses
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Chapter 4 - Privilege and E...
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Part 10 - Tobacco Tax Law
Part 10 - Tobacco Tax Law
§ 67-4-1001. Part definitions.
§ 67-4-1002. Tax imposed.
§ 67-4-1003. Tax levied on consumer.
§ 67-4-1004. Rate on cigarettes -- Enforcement and administration fee -- Expired tax stamps.
§ 67-4-1005. Rate on other tobacco products.
§ 67-4-1006. Sale of stamps -- Agents.
§ 67-4-1007. Counterfeiting and misuse of stamps.
§ 67-4-1008. Refunds for unused stamps.
§ 67-4-1009. Distributors or dealers -- Compensation.
§ 67-4-1010. Administration by department and commissioner.
§ 67-4-1011. Records and reports.
§ 67-4-1012. Distributors and dealers -- Inspection of premises and records.
§ 67-4-1013. Search warrants.
§ 67-4-1014. Enforcement officers.
§ 67-4-1015. Licenses -- Penalties for unlicensed operation.
§ 67-4-1016. License revocation or suspension.
§ 67-4-1017. License proceedings -- Witnesses.
§ 67-4-1018. License proceedings -- Costs.
§ 67-4-1019. Unstamped tobacco products -- Confiscation -- Exceptions.
§ 67-4-1020. Property deemed contraband -- Seizure.
§ 67-4-1021. Contraband -- Procedure after seizure.
§ 67-4-1022. Drop shipments -- Procedure.
§ 67-4-1023. Liability for undelivered goods.
§ 67-4-1024. Violations -- Criminal penalties.
§ 67-4-1025. Distribution of revenue.
§ 67-4-1026. Packaging to comply with federal laws and regulations.
§ 67-4-1027. Request for information about cigarette units -- Penalty for noncompliance.
§ 67-4-1028. Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act.
§ 67-4-1029. Delivery sales of cigarettes -- Enforcement.
§ 67-4-1030. Refund of eligible bad debt credit.
§ 67-4-1031. Reconciliation of tax on cigarettes produced by cigarette rolling machines.
§ 67-4-1032. Cigarette rolling machine operators.
§ 67-4-1033. Required notice to prospective purchaser, lessor or user of cigarette rolling machine.