|
Subchapter I
|
Definitions
|
|
Subchapter II
|
Levy and Collection of Tax
|
|
5305
|
Levy of tax, limitation; exemption |
|
5306
|
Liability for payment of tax |
|
5307
|
License for sales of tobacco products |
|
5308
|
License charges |
|
5309
|
Application for license |
|
5310
|
Issuance of licenses; display |
|
5311
|
Expiration of licenses |
|
5312
|
Replacement of licenses
|
|
5313
|
Suspension or revocation of license |
|
5314
|
Transfer of license |
|
5315
|
Tobacco product tax stamps; affixing; amount; cancellation |
|
5316
|
Design and sale of stamps |
|
5317
|
Time for affixing stamps; reporting requirements; violation |
|
5318
|
Appointment of stamp affixing agents; commission |
|
5319
|
Alternate method of collection; other tobacco products |
|
Subchapter III
|
General Provisions
|
|
5321
|
Duties imposed on licensed tobacco product dealers; lists |
|
5322
|
Duties imposed on manufacturer's representatives
|
|
5323
|
Taxpayer's protest
|
|
5324
|
Sample packs
|
|
5325
|
Late filing penalty
|
|
5326
|
Refunds
|
|
5327
|
Exempt sales
|
|
5328
|
Invoices or delivery tickets and purchase orders required in certain cases
|
|
5329
|
Administration by Department; rules and regulations |
|
5330
|
Bonds |
|
|
|
