Part I

Section I General Provisions

245-1 Definitions

245-2 License

245-2.5 Retail Tobacco Permit

245-2.6 Unlawful Tobacco Retail in the First Degree

245-2.7 Unlawful Tobacco Retial in the Second Degree

245-3 Taxes

245-4 Repeals

245-5 Returns

245-6 Payment of Taxes; Penalties

245-7 Determination of Taxes;Additional Assessments, Credits, and Refunds

245-8 Records to be Kept

245-9 Inspection

245-10 Appeals

245-11 Chapter 235 and Chapter 237 Application

245-12 Investigations; Contempts; Fees

245-13 Administration by Directors; Rules and Regulations

245-14 Repealed

245-15 Disposition of Revenues

245-16 Unlawful Shipment of Cigarettes; Penalty; Reports; Liability for Unpaid Taxes

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