Laws, Regulations, and Annotations
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Business Taxes Law Guide—Revision 2026
Cigarette and Tobacco Products Tax Regulations
Index
A B C D E F G H I M O P R S T U V W
A
Adherence of Stamps … 4049
Affixing of Stamps or Meter Impressions Out-of-State … 4099
Affixing Meter Impressions, Manner of … 4054
Affixing Stamps, Manner of … 4048
Amount of Bond … 4018
Application for Credit Purchases of Tax Indicia … 4058
Authorization for Credit Purchases of Indicia … 4059
B
Bond, Amount Required … 4018
Bond of Distributor … 4016
C
Cash Sales of Tax Indicia … 4057
Certificates of Deposit Placed as Security … 4016(c)
Cigarettes, Destroyed, Conditions for Refund or Credit … 4063
Cigarettes, Unusable, Refund or Credit for Affixed Tax Indicia … 4065
Claims for Refund or Credit, Forms Required … 4064
Collection of Tax on Gifts of Cigarettes by Donee … 4034(b)
Common Carrier Delivery Reports, Requirements … 4041
Consumer, Payment of Tax By … 4091
Consumers, Report of Shipments to … 4034
Credit or Refund for Destroyed Cigarettes, Conditions for … 4063
Credit or Refund for Unused Stamps and Meter Settings … 4061
Credit Purchases of Indicia
Application for … 4058
Authorization for … 4059
Bond Requirement … 4018(b)
Maximum Allowable … 4058
Payment for … 4060
D
Definition of Terms
Engaged in Business in the State … 4034(d)
Deferred Purchases of Stamps and Tax Indicia
Bond Requirement … 4018(b)
Maximum Allowable … 4058
Deliveries of Cigarettes, Manufacturer's Record Requirement … 4027(a)
Deliveries by Common Carrier, Report Requirements … 4041
Destroyed Cigarettes, Conditions for Refund or Credit … 4063
Destroyed Stamps and Meters, Conditions for Refund or Credit … 4062
Discount, Allowed on Tax Indicia … 4055
Distributor
Bond … 4016
Licensed, Must Report Shipments to Consumers from Out-of-State .. 4034(a)(1)
Records, Requirements … 4026
Registered, Must Report Shipments to Consumers from Out-of-State … 4034(a)(2)
Report, Requirements for Filing … 4031(a)
Required to Be Collected from Users Constitute Debts … 4034(c)
Donee Must Collect Tax on Gifts of Untaxed Cigarette Samples … 4034(b)
E
"Engaged in Business in the State", Definition … 4034(d)
Exempt Cigarettes for Hospitalized Veterans, Conditions … 4082
Exemptions, Federally Tax Free Cigarettes to Veterans Institutions … 4034(e)
Exemptions, in Bond Federal Tax-Free Cigarettes … 4079
F
Federally Tax Free Cigarettes to Veterans Institutions, When Exempt from Collection and Reporting Requirements … 4034(e)
Foreign and Interstate Commerce, When Exempt … 4080
G
Gifts of Sample Cigarettes by Manufacturers, Reports and Payment of Tax … 4081
Gifts of Untaxed Cigarettes as Samples, Requirement for Reporting … 4034(b)
Gifts of Untaxed Cigarettes, Donee Must Collect Tax … 4034(b)
Government Bonds Placed as Security … 4016(b)
H
Hospitalized Veterans, Cigarettes for, When Exempt … 4082
I
In Bond Federal Tax-Free Cigarettes, Exemption Requirements … 4079
Indicia
Affixing by Metering Machine, Requirements … 4052
Affixing Out-of-State … 4099
Application for Credit Purchases of … 4058
Authorization for Credit Purchases … 4059
Cash Sales of … 4057
Distributor's Discount Allowed on … 4055
Meter Impressions, Manner of Affixing … 4054
Metering Machine Impressions Must Be Clear and Legible … 4052(b)
Payment for Credit Purchases … 4060
Refund or Credit for, Limited to Distributors … 4067
Stolen, No Refund or Credit Given … 4066
Units of Sale, Minimum Sales … 4056
Where Purchased … 4055
Innocent Spouse or Registered Domestic Partner Relief from Liability … 4106
Interstate and Foreign Commerce, When Exempt … 4080
Inventory
Distributor's Opening … 4021(a)
Physical Inventories Required … 4021, 4022
Stamps and Meter Units … 4023
Wholesaler's Opening … 4021(b)
Investment Certificates or Share Accounts Placed as Security … 4016(d)
M
Manufacturer
Records and Monthly Report … 4027
Reports of Cigarette Releases and Deliveries, Reporting Requirements … 4027(b)
Reports of Cigarette Releases, Exceptions in Reporting … 4027(b)
Meter Impressions
Illegible, Permission to Use Machine May Be Revoked … 4053
Manner of Affixing … 4054
Meter Impressions or Stamps
Unused, Refund or Credit for … 4061
Metering Machines
Authorization to Use Required … 4051
Requirements for Use … 4052
Revocation of Permission to Use … 4053
Meters or Stamps Destroyed, Conditions for Refund or Credit … 4062
O
Operator of Vending Machines, Statement Required to Be Affixed … 4089
P
Payment for Credit Purchases of Indicia … 4060
Payment of Cigarette Tax by Consumer … 4091
Period for Which Records to Be Kept … 4028
Physical Inventories of Cigarettes, Distributors and Wholesalers … 4021, 4022
Physical Inventories of Unused Tax Stamps … 4023
Purchases of Indicia
Application for Credit … 4058
Cash … 4057
Credit, Authorization for … 4059
(Deferred Payment Plan) Bond Requirement … 4018(b)
Credit, Payment for … 4060
Deferred Payment, Maximum Allowable … 4058
R
Receipts for Tax Paid to Distributors, Contents of … 4092
Records
Distributor, Requirements … 4026
Manufacturer, Requirements … 4027(a)
Retention Requirement … 4028
Refund or Credit
Claim Forms … 4064
Destroyed Cigarettes, Conditions for … 4063
Destroyed Stamps and Meters, Conditions for … 4062
Stolen Indicia, None Given … 4066
Tax Indicia Affixed to Unusable Cigarettes … 4065
Tax Indicia, Limited to Distributors … 4067
Unused Stamps and Meter Settings … 4061
Releases of Cigarettes, Manufacturer's Record Requirement … 4027(a)
Reports
Deliveries by Common Carrier, Requirements … 4041
Distributor's, Requirements for Filing … 4031(a)
Manufacturer's, Data Processing Media In Lieu of … 4027(c)
Manufacturers, Requirements … 4027(b)
Shipments to Consumers … 4034
Wholesaler's, Requirements for Filing … 4031(b)
Retention of Records, Requirement … 4028
Revocation of Permission to Use Metering Machine … 4053
S
Sale or Exchange of Stamps Prohibited … 4047
Sales
Tax Indicia, Cash … 4057
Sample Cigarettes
Gifts of Untaxed Cigarettes, Donee Must Collect Tax … 4034(b)
Gifts of Untaxed Cigarettes As, Requirements for Reporting … 4034(b)
Imprinting Required … 4034(b)
Requirements for Reporting and Paying Tax … 4081
Security in Lieu of Bond, Posting of … 4016
Shipments of Cigarettes
From Out-of-State, Manufacturer's Record Requirement … 4027(a)
To Consumers, Report of … 4034
To Foreign Countries, In Bond Federal Tax-Free Cigarettes … 4079(c)
Ship's Supplies, In Bond Federal Tax-Free Cigarettes … 4079(c)
Stamps
Manner of Affixing … 4048
Requirement for Adherence … 4049
Sale, Exchange or Transfer of, Prohibited … 4047
Stamps or Meters Destroyed, Conditions for Refund or Credit … 4062
Stamps or Meter Impressions
Affixing Out-of-State … 4099
Stamps or Meter Settings, Unused, Refund or Credit for … 4061
Stolen Indicia, No Refund or Credit Given … 4066
T
Taxes Required to Be Collected From User Constitute Debts … 4034(c)
Tax-Free Cigarettes, Federal in Bond … 4079
Tax Indicia
Cash Sales of … 4057
Distributor's Discount Allowed On … 4055
Units of Sales, Minimum Sales … 4056
Where Purchased … 4055
Transfer of Stamps Prohibited … 4047
U
Untaxed Cigarettes from Out-of-State, Tax Payment by Consumer … 4091
Untaxed Cigarettes, Gifts by Manufacturers or Representatives, Reports and Payment of Tax … 4081
Unusable Cigarettes, Refund or Credit for Affixed Tax Indicia … 4065
Unused Stamps and Meter Settings, Refund or Credit for … 4061
V
Vending Machine Operator, Statement Required on Machines … 4089
W
Wholesaler
Report, Requirements for Filing … 4031(b)