Part 1. GENERAL PROVISIONS  


SECTION 710:70-2-1. Purpose
SECTION 710:70-2-2. Definitions
SECTION 710:70-2-3. When stamps must be applied
SECTION 710:70-2-4. Conditions under which a cigarette license may be granted, maintained, or renewed
SECTION 710:70-2-5. Filing requirements for persons making "delivery sales of cigarettes" [RENUMBERED TO 710:70-2-50] [Renumbered]
SECTION 710:70-2-6. Requirements placed on vendors making delivery sales of cigarettes [RENUMBERED TO 710:70-2-51] [Renumbered]
SECTION 710:70-2-7. Payment of taxes due on delivery sales of cigarettes [RENUMBERED TO 710:70-2-52] [Renumbered]
SECTION 710:70-2-8. Penalties for failure to comply with statutory provisions
SECTION 710:70-2-9. Cigarette stamp tax rates [revoked]
SECTION 710:70-2-9.1. Vehicle Cigarette Licenses
SECTION 710:70-2-10. Discount on cigarette tax stamps purchased
SECTION 710:70-2-11. Requirements placed on distributors wholesalers and retailers to maintain copies of invoices
SECTION 710:70-2-12. Limitation on sale of number of packs of cigarettes at a reduced tax rate [revoked]
SECTION 710:70-2-13. Stamps required, applicable compact and non-compact tax rates, and refund procedures relating to sales of packs of cigarettes to tribal retailers [revoked]
SECTION 710:70-2-14. Retail to retail sales of cigarettes prohibited
SECTION 710:70-2-15. Minimum requirements of monthly cigarette tax reports of licensed manufacturers and wholesalers