Laws, Regulations and Annotations

Article 1. Use of Stamps and Impressions

• 30161 Tax payment by use of stamps and impressions
• 30162 Design; manner of affixing
• 30163 Affixed to packages
• 30164 Use of machines; transfer of stamps or meters
• 30165 Tax payment without stamps or impressions
• 30165.1 Master Settlement Agreement compliance
• 30165.2 Federal returns and reports

Article 2. Sale to Distributors

• 30166 Payment for stamps and settings; discount
• 30166.1 Legislative report; evaluation of cost to apply stamps and settings
• 30167 Application for credit purchases
• 30168 Due date for credit purchases [Repealed.]
• 30168 Due date for credit purchases
• 30169 Authorization of agent
• 30170 Suspension of credit
• 30171 Penalty and interest
• 30172 Extension of time

Article 3. Determinations

• 30173 Basis for determination; notice
• 30174 Determination final
• 30175 Petition for redetermination

Article 4. Refunds

• 30176 Unused stamps and meter settings
• 30176.1 Refunds; exported tax-paid tobacco products
• 30176.2 Refunds and credits; returned tobacco products
• 30177 Unusable or destroyed cigarettes
• 30177.5 Credit; stamps affixed or tax paid in violation of Attorney General certification
• 30178 Claim; limitation period
• 30178.1 Application for refund; limitation period
• 30178.2 Credit in lieu of refund
• 30178.3 Overpayments from levies or liens
• 30179 Interest
• 30179.1 Interest; limitations

Article 5. Other Provisions Applicable

• 30180 Other provisions applicable