PocketLaw | Florida Statutes | Tax on Cigarettes (Ss. 210.01-210.22)

Tax on Cigarettes (Ss. 210.01-210.22)

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Definitions.

Cigarette tax imposed; collection.

Prohibition against levying of cigarette taxes by municipalities.

Construction; exemptions; collection.

Preparation and sale of stamps; discount.

Affixation of stamps; presumption.

Machines.

Bond for payment of taxes.

Records to be kept; reports to be made; examination.

Section
210.011

Cigarette surcharge levied; collection.

Section
210.021

Payment of taxes by certified check or electronic funds transfer.

Section
210.085

Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.

Section
210.095

Mail order, Internet, and remote sales of tobacco products; age verification.

General powers of the Division of Alcoholic Beverages and Tobacco.

Refunds; sales of stamps and payment of tax.

Seizures; forfeiture proceedings.

Determination of tax on failure to file a return.

Warrant for collection of taxes.

Permits.

Revocation or suspension of permit.

Penalties for tax evasion; reports by sheriffs.

Records to be kept by division.

Employees and assistants; distribution of funds.

Declaration of legislative intent.

Section
210.151

Initial temporary cigarette permits.

Section
210.161

Examination of records.

Section
210.181

Civil penalties.

Section
210.185

Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.

Section
210.201

H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.

Section
210.205

Cigarette tax distribution reporting.

Section
210.1605

Renewal of permit.

Section
210.1801

Exempt cigarettes for members of recognized Indian tribes.