Part 2. Cigarettes  


§ 59-14-201. License -- Application of part -- Fee -- Bond -- Exceptions.
§ 59-14-202. Issuance of licenses -- Common carrier licenses -- Contents -- Valid for three years -- Revocation -- Distribution requirements.
§ 59-14-203. Failure to obtain a license -- Penalty.
§ 59-14-203.5. Commission action to suspend or revoke license.
§ 59-14-204. Tax basis -- Rate -- Future increase -- Cigarette Tax Restricted Account -- Appropriation and expenditure of revenues.
§ 59-14-204.5. Application of excise tax on tribal lands.
§ 59-14-205. Stamping procedure -- Rules -- Exceptions -- Penalty -- Collection procedure.
§ 59-14-206. Sales of stamps -- Deposit of revenues -- Redemption of unused stamps -- Discount on lump purchases of stamps -- Unlawful acts.
§ 59-14-207.5. Transactions only with licensed manufacturers, importers, distributors, and retailers.
§ 59-14-207.6. Unstamped cigarettes.
§ 59-14-208. Rules for stamping and packaging procedures -- Penalty.
§ 59-14-208.5. Payment of cigarette tax by consumers.
§ 59-14-209. Penalty for willful violation -- Counterfeit cigarettes.
§ 59-14-210. Prohibited sales of cigarettes.
§ 59-14-211. Penalties for dealing with prohibited cigarettes -- Private right of action.
§ 59-14-212. Reporting of imported cigarettes -- Penalty.
§ 59-14-213. Contraband goods.
§ 59-14-214. Nonparticipating manufacturer equity assessment.
§ 59-14-215. Transitional inventory tax on cigarettes -- Penalties and interest for failure to comply -- Credit or refund for outdated, unaffixed stamps.