§ 139.30 Cigarette tax; definitions
§ 139.31 Tax imposed; exceptions
§ 139.315 Cigarette inventory tax imposed; procedures
§ 139.32 Payment of taxes
§ 139.321 Unlawful possession of cigarettes
§ 139.322 Security
§ 139.323 Refunds to Indian tribes
§ 139.325 Agreements with Indian tribes
§ 139.33 Use tax
§ 139.34 Permits required
§ 139.345 Direct marketing
§ 139.35 Stamps
§ 139.355 Appeals
§ 139.36 Refunds for unusable stamps
§ 139.362 Bad debt deductions
§ 139.363 Preferred claims
§ 139.365 Other refunds
§ 139.37 Salespersons
§ 139.38 Records, returns
§ 139.39 Administration and enforcement
§ 139.395 Theft of tax moneys
§ 139.40 Seizure and confiscation
§ 139.41 Place to place delivery
§ 139.42 Nuisance
§ 139.43 Statewide concern
§ 139.44 Interest and penalties
§ 139.45 Prosecutions by attorney general
§ 139.46 Lists

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