§4401. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1985, c. 783, §16 (NEW).] 1. Business. “Business” means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this State. [PL 1985, c. 783, […]
§4402. Licenses 1. Generally. Every distributor shall obtain a license from the State Tax Assessor before engaging in business. A retailer required to be licensed as a distributor pursuant to this chapter must also hold a current retail tobacco license issued under Title 22, chapter 262‑A, subchapter 1. A distributor’s license must be prominently displayed […]
§4403. Tax on tobacco products 1. Smokeless tobacco. A tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of: A. On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of smokeless tobacco, $2.02 per ounce and prorated; and […]
§4404-A. Importation of tobacco products 1. Generally. Except as provided in subsections 2 and 3, only a person licensed pursuant to section 4402 may import tobacco products into this State. [PL 2005, c. 627, §11 (NEW).] 2. Manufacturers. A manufacturer may transport tobacco products into this State and may transport tobacco products from place […]
§4404-B. Sales of tobacco products in contravention of law 1. Tobacco products. A distributor may not offer for sale or sell tobacco products if the package containing the tobacco products: A. Is subject to and does not comply with 15 United States Code, Section 4401, et seq., for the placement of labels, warnings or […]
§4404-C. Seizure and forfeiture of contraband tobacco products 1. Generally. Except as provided in subsection 2, any tobacco products for which the tax imposed by this chapter has not been paid or tobacco products described in section 4404‑B, subsection 1 that are found in this State are contraband goods subject to seizure by and forfeiture […]
§4404. Returns; payment of tax and penalty Every distributor subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed and furnished by the State Tax Assessor together with payment of the tax due under this chapter. The return must report […]
§4405. The tax assessor may estimate liability (REPEALED) SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
§4406. Inspection of records; civil action for tax (REPEALED) SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
§4407. Appeal procedure (REPEALED) SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
§4408. Penalties; civil action for tax (REPEALED) SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
§4409. Claims (REPEALED) SECTION HISTORY PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
