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Cigarettes And Tobacco Products
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Section
79-33,100
Exceptions to applicability of act; compacts.
Section
79-3301
Definitions.
Section
79-3302
Title and purpose of act.
Section
79-3303
Licenses and permits; requirements relating to vending machines.
Section
79-3304
License and permit fees and bond; qualifications for license.
Section
79-3306
License; application forms; issuance.
Section
79-3309
Suspension or revocation of license.
Section
79-3310
Tax on cigarettes imposed; rates.
Section
79-3310c
Inventory tax on cigarettes; procedures for payment.
Section
79-3311
Stamps; sale; discount; corporate surety bond; use and bond; cigarette tax refund fund established; transportation for out-of-state sale.
Section
79-3311a
Stamps; minimum number of cigarettes; liability for tax.
Section
79-3312
Redemption of stamps.
Section
79-3312a
Cigarettes refused by consignee; duty of carrier; liability for tax; damaged or missing cigarettes.
Section
79-3313
Cigarettes required to be sold in packages; distribution of free sample packages; violations and sanctions; hearing.
Section
79-3316
Certain records required of dealer; restrictions on purchase by dealer; tax exemption forms.
Section
79-3321
Unlawful acts.
Section
79-3322
Penalties.
Section
79-3323
Contraband goods; seizure.
Section
79-3324a
Contraband goods; seizure and sale; disposition of proceeds.
Section
79-3326
Duties of director; enforcement of act.
Section
79-3328
Expenses of enforcement.
Section
79-3329
Unconstitutionality of part.
Section
79-3333
Sale of cigarettes, smokeless tobacco and roll-your-own tobacco; requirements; internet, telephone or mail order transactions, requirements; packages of cigarettes; penalties.
Section
79-3334
Active cigarette and tobacco licensees, list.
Section
79-3335
Counterfeit cigarettes; seizure; penalties.
Section
79-3336
Conviction for violation; defined.
Section
79-3371
Tax on privilege of selling tobacco products.
Section
79-3373
Distributor's license.
Section
79-3374
License fees; surety bond; application for each place of business.
Section
79-3375
Issuance, expiration and display of licenses; license not transferable.
Section
79-3377
Certain records required of distributor; access to premises.
Section
79-3378
Monthly tax returns; remittance of tax; deficiencies.
Section
79-3379
Refunds and credits of tax.
Section
79-3387
Disposition of revenues.
Section
79-3388
Tobacco products not exempt from sales tax.
Section
79-3391
Administrative fines; cigarette and tobacco products regulation fund created.
Section
79-3392
Application of certain laws to taxes under act.
Section
79-3393
Cigarette or tobacco infraction; procedure.
Section
79-3394
Use of minors to determine compliance, limitations.
Section
79-3395
Cigarettes imported into the United States; certain information to be filed with the director.
Section
79-3396
Failure to file; penalty.
Section
79-3397
Enforcement of act; civil liability for violation of act.
Section
79-3398
Exceptions to applicability of act.
Section
79-3399
Tax on electronic cigarettes imposed; rates; inventory tax.