Tobacco Tax Law

  1. Law
  2. Tennessee Code
  3. Taxes and Licenses
  4. Privilege and Excise Taxes
  5. Tobacco Tax Law

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Section
67-4-1001

Part Definitions

Section
67-4-1002

Tax Imposed

Section
67-4-1003

Tax Levied on Consumer

Section
67-4-1004

Rate on Cigarettes — Enforcement and Administration Fee — Expired Tax Stamps

Section
67-4-1005

Rate on Other Tobacco Products

Section
67-4-1006

Sale of Stamps — Agents

Section
67-4-1007

Counterfeiting and Misuse of Stamps

Section
67-4-1008

Refunds for Unused Stamps

Section
67-4-1009

Distributors or Dealers — Compensation

Section
67-4-1010

Administration by Department and Commissioner

Section
67-4-1011

Records and Reports

Section
67-4-1012

Distributors and Dealers — Inspection of Premises and Records

Section
67-4-1013

Search Warrants

Section
67-4-1014

Enforcement Officers

Section
67-4-1015

Licenses — Penalties for Unlicensed Operation

Section
67-4-1016

License Revocation or Suspension

Section
67-4-1017

License Proceedings — Witnesses

Section
67-4-1018

License Proceedings — Costs

Section
67-4-1019

Unstamped Tobacco Products — Confiscation — Exceptions

Section
67-4-1020

Property Deemed Contraband — Seizure

Section
67-4-1021

Contraband — Procedure After Seizure

Section
67-4-1022

Drop Shipments — Procedure

Section
67-4-1023

Liability for Undelivered Goods

Section
67-4-1024

Violations — Criminal Penalties

Section
67-4-1025

Distribution of Revenue

Section
67-4-1026

Packaging to Comply With Federal Laws and Regulations

Section
67-4-1027

Request for Information About Cigarette Units — Penalty for Noncompliance

Section
67-4-1028

Disclosure of Information Relevant to Enforcement of Tobacco Manufacturer's Escrow Fund Act

Section
67-4-1029

Delivery Sales of Cigarettes — Enforcement

Section
67-4-1030

Refund of Eligible Bad Debt Credit

Section
67-4-1031

Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines

Section
67-4-1032

Cigarette Rolling Machine Operators

Section
67-4-1033

Required Notice to Prospective Purchaser, Lessor or User of Cigarette Rolling Machine