2011 Wisconsin Laws Chapter 139 > Subchapter II – Cigarette Taxes Current as of: 2011 | Check for updates | Other versions § 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 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights.