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16-11-101. Legislative intent.
16-11-102. Definitions.
16-11-103. Powers of department.
16-11-104. Carriers to report cigarette shipments.
16-11-105. Rulemaking authority of department of justice.
16-11-106 through 16-11-109 reserved.
16-11-110. Signature alternatives for electronically filed returns.
16-11-111. Cigarette sales tax -- exemption for sale to tribal member.
16-11-112. Tax on ultimate consumer.
16-11-113. Tax insignia.
16-11-114. Insignia discount.
16-11-115. Tax meter machine -- tax stamp-applying machine -- purchase of stamps.
16-11-116. Resale of insignia prohibited -- rebate.
16-11-117. When payment for insignia due.
16-11-118. Records of wholesalers.
16-11-119. Disposition of taxes.
16-11-120. Cigarette licenses.
16-11-121. Vending machines not places of business.
16-11-122. License fees -- renewal.
16-11-123. Display of license.
16-11-124. Disposition of license fees.
16-11-125. Licensure as both wholesaler and retailer allowed.
16-11-126 through 16-11-130 reserved.
16-11-131. Transporting cigarettes without insignia a misdemeanor -- invoices and delivery tickets required -- stop and inspection authorized.
16-11-132. Unlawful to sell cigarettes without valid license -- exceptions.
16-11-133. Sale and use of cigarettes without insignia unlawful.
16-11-134. Forged license stamp or insignia.
16-11-135 through 16-11-140 reserved.
16-11-141. Powers of arrest -- search and seizure.
16-11-142. Duties of county attorneys and peace officers.
16-11-143. Penalty and interest for unpaid cigarette tax.
16-11-144. Revocation or suspension of license.
16-11-145. Place where violations committed a public nuisance.
16-11-146. Penalty for forged license stamp or insignia.
16-11-147. Seizure and forfeiture of unlawful cigarettes.
16-11-148. Violation a misdemeanor unless otherwise provided -- penalties.
16-11-149. Hearings before state tax appeal board.
16-11-150. Appeal to district court.
16-11-151 through 16-11-154 reserved.
16-11-155. Definitions.
16-11-156. Stamps affixed on cigarettes -- exception.
16-11-157. Possession or unauthorized transportation of unstamped cigarettes -- civil penalty.
16-11-158. Sale or retention of forfeited property -- use of sale proceeds.