§4361. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 458, §1 (AMD).] 1. Dealer. [PL 2007, c. 438, §88 (RP).] 1-A. Cigarette. “Cigarette” means a cigarette, as defined in Section 5702 of the Code. [PL 1997, c. 458, §1 (AMD).] […]
§4362-A. Licenses 1. Generally. A distributor doing business in this State shall obtain a license from the assessor. A license must be obtained for each wholesale outlet maintained by the distributor. A distributor’s license must be prominently displayed on the premises of the business covered by the license. A person required to be licensed as […]
§4362. Licenses (REPEALED) SECTION HISTORY PL 1977, c. 696, §287 (AMD). PL 1979, c. 508, §1 (AMD). PL 1983, c. 828, §13 (AMD). PL 1997, c. 458, §2 (RP).
§4363. — expiration; reissuance (REPEALED) SECTION HISTORY PL 1979, c. 508, §2 (AMD). PL 1997, c. 458, §4 (RP).
§4364. — revocation (REPEALED) SECTION HISTORY PL 1983, c. 828, §14 (AMD). PL 1997, c. 458, §5 (RP).
§4365-A. Rate of tax after September 30, 1989 (REPEALED) SECTION HISTORY PL 1985, c. 535, §10 (NEW). PL 1989, c. 588, §D2 (AMD). PL 1997, c. 458, §7 (RP).
§4365-B. Rate of tax after December 31, 1990 (REPEALED) SECTION HISTORY PL 1989, c. 588, §D3 (NEW). PL 1997, c. 458, §8 (RP).
§4365-C. Rate of tax after June 30, 1991 (REPEALED) SECTION HISTORY PL 1989, c. 588, §D3 (NEW). PL 1997, c. 458, §8 (RP).
§4365-D. Rate of tax beginning November 1, 1997 (REPEALED) SECTION HISTORY PL 1997, c. 560, §A3 (NEW). PL 1997, c. 560, §A5 (AFF). PL 1997, c. 643, §T4 (AMD). PL 1997, c. 643, §T6 (AFF). PL 1997, c. 750, §D1 (AFF). PL 1999, c. 414, §38 (RP).
§4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED) SECTION HISTORY PL 2001, c. 439, §SSSS2 (NEW). PL 2005, c. 218, §45 (AMD). PL 2005, c. 457, §AA2 (RP). PL 2005, c. 457, §AA8 (AFF).
§4365-F. Application of cigarette tax rate increase effective September 19, 2005 The following provisions apply to cigarettes held for resale on September 19, 2005. [PL 2005, c. 457, Pt. AA, §3 (NEW); PL 2005, c. 457, Pt. AA, §8 (AFF).] 1. Stamped rate. Cigarettes stamped at the rate of 50 mills per cigarette and […]
§4365. Rate of tax A tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes. [PL 2005, c. […]
§4366-A. Cigarette tax stamps 1. Generally. [PL 2009, c. 361, §22 (RP).] 2. Provided to sellers. The State Tax Assessor shall provide stamps to a licensed distributor upon submission by the licensed distributor of a cigarette tax return in a form prescribed by the assessor. The stamps must be of a design suitable to be […]
§4366-B. Importation of unstamped cigarettes 1. Generally. Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State. [PL 2007, c. 438, §96 (AMD).] 2. Exception for personal use. An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from […]
§4366-C. Sales of cigarettes in contravention of law 1. Cigarettes; stamps not affixed. A distributor may not offer for sale, sell or affix a stamp to a package of cigarettes if the package: A. Does not comply with the Federal Cigarette Labeling and Advertising Act, 15 United States Code, Section 1331, et seq., for […]
§4366-D. Additional cigarette tax (REPEALED) SECTION HISTORY PL 2001, c. 450, §D1 (NEW). PL 2005, c. 218, §47 (RP).
§4366. Stamps provided by State Tax Assessor (REPEALED) SECTION HISTORY PL 1965, c. 343, §3 (AMD). P&SL 1967, c. 191, §E3 (AMD). PL 1969, c. 504, §50 (AMD). PL 1973, c. 768, §5 (AMD). PL 1981, c. 364, §47 (AMD). PL 1983, c. 828, §15 (AMD). PL 1997, c. 458, §9 (RP).
§4367. Resale of stamps prohibited; redemption (REPEALED) SECTION HISTORY PL 1971, c. 22 (AMD). PL 1997, c. 458, §11 (RP).
§4368. Stamps affixed by licensed dealers (REPEALED) SECTION HISTORY PL 1985, c. 535, §11 (AMD). PL 1997, c. 458, §12 (RP).
§4369. Stamps affixed by licensed dealers (REPEALED) SECTION HISTORY PL 1979, c. 508, §3 (AMD). PL 1983, c. 828, §16 (AMD). PL 1985, c. 535, §12 (AMD). PL 1997, c. 458, §13 (RP).
