Chapter 297F - CIGARETTES AND TOBACCO TAXES
- Section 297F.01 - DEFINITIONS
- Section 297F.02 - ADMINISTRATION
- Section 297F.03 - LICENSES; CIGARETTE AND TOBACCO PRODUCTS DISTRIBUTOR AND SUBJOBBER
- Section 297F.031 - REGISTRATION REQUIREMENT
- Section 297F.04 - LICENSE SUSPENSION, CANCELLATION, NONRENEWAL, OR REVOCATION
- Section 297F.05 - RATES OF TAX; PERSONAL DEBT
- Section 297F.06 - EXEMPTIONS FROM TAX
- Section 297F.07 - SALES TO INDIAN TRIBES
- Section 297F.08 - CIGARETTE STAMPS
- Section 297F.09 - RETURNS; PAYMENT OF TAX
- Section 297F.10 - DEPOSIT OF PROCEEDS
- Section 297F.11 - INFORMATIONAL REPORTS; CIGARETTES
- Section 297F.12 - INFORMATIONAL REPORTS; TOBACCO PRODUCTS
- Section 297F.13 - REQUIRED RECORDS
- Section 297F.14 - REFUNDS
- Section 297F.15 - PHYSICAL INVENTORY; OFFSET
- Section 297F.16 - [Repealed]
- Section 297F.17 - LIMITATIONS ON TIME FOR ASSESSMENT OF TAX
- Section 297F.18 - INTEREST
- Section 297F.185 - REVOCATION OF SALES AND USE TAX PERMITS
- Section 297F.19 - CIVIL PENALTIES
- Section 297F.20 - CRIMINAL PENALTIES
- Section 297F.21 - CONTRABAND
- Section 297F.22 - [Repealed]
- Section 297F.23 - JUDICIAL REVIEW
- Section 297F.24 - FEE IN LIEU OF SETTLEMENT
- Section 297F.25 - CIGARETTE SALES TAX