Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2011
 

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

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B

Bond, Amount Required . . . 4018

Bond of Distributor . . . 4016

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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

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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)

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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

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F

Federally Tax Free Cigarettes to Veterans Institutions, When Exempt from Collection and Reporting Requirements . . . 4034(e)

Foreign and Interstate Commerce, When Exempt . . . 4080

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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)

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H

Hospitalized Veterans, Cigarettes for, When Exempt . . . 4082

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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)

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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

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O

Operator of Vending Machines, Statement Required to Be Affixed . . . 4089

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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

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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

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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

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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

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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

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V

Vending Machine Operator, Statement Required on Machines . . . 4089

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W

Wholesaler

Report, Requirements for Filing . . . 4031(b)