61A-10. Cigarette Tax Division Rules


61A-10.001. Definition
61A-10.002. Stamps, Sale of
61A-10.005. Excise Tax, Imposition and Exemption
61A-10.006. Stamps, Method of Affixing
61A-10.007. Stamps, Limitation of Use
61A-10.008. Refunds
61A-10.009. Sample Packages of Cigarettes
61A-10.010. Sales, Passenger Carriers
61A-10.011. Cigarette, Monthly Reports
61A-10.012. Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed)
61A-10.013. Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives
61A-10.014. Wholesale Dealers, Purchase for Resale Prohibited
61A-10.015. Transfer, Unstamped Cigarettes (Repealed)
61A-10.016. Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed)
61A-10.017. Direct Shipments, Prohibition, Exception, and Excise Taxes
61A-10.018. Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
61A-10.020. Vending Machines, Permits and Restrictions
61A-10.021. Vending Machines, Reports
61A-10.0021. Stamping Agent – Requirements
61A-10.0022. Cigarette Distributing Agent - Requirements (Repealed)
61A-10.026. Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting
61A-10.027. Interest on Excise Tax; Due Dates
61A-10.031. New Off Premise Storage of Unstamped Cigarettes (Repealed)
61A-10.050. Definitions
61A-10.051. Excise Tax Exemption, Reports
61A-10.052. Monthly Reports, Required
61A-10.053. Records Maintenance (Repealed)
61A-10.054. Invoices, Tobacco Products Sales to Retailers
61A-10.055. Excise Tax Refunds
61A-10.080. Application for Cigarette Permit, Manufacturer or Importer
61A-10.081. Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent
61A-10.082. Application for a Tobacco Products Wholesale Dealer Permit
61A-10.083. Application for Retail Dealer Permit, Cigarette and Tobacco Products
61A-10.084. Permit Changes
61A-10.085. Duplicate License Request
61A-10.0091. Manufacturer's and Importer's Reporting Requirements
61A-10.0111. Cigarette Audit
61A-10.0112. Required Documentation for Imported Cigarettes
61A-10.0181. Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed)