Section 44-20.2-1. – Definitions.

§ 44-20.2-1. Definitions. Whenever used in this chapter, unless the context requires otherwise: (1) “Administrator” means the tax administrator; (2) “Dealer” means any person whether located within or outside of this state, who sells or distributes little cigars to a consumer in this state; (3) “Distributor” means any person: (i) Whether located within or outside […]

Section 44-20.2-2. – Tax imposed on little cigars sold.

§ 44-20.2-2. Tax imposed on little cigars sold. The tax imposed on little cigars shall be imposed in accordance with the provisions of §§ 44-20-2 — 44-20-55. History of Section.P.L. 2008, ch. 104, § 2.