Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
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
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
Bond, Amount Required . . . 4018
Bond of Distributor . . . 4016
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
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)
"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
Federally Tax Free Cigarettes to Veterans Institutions, When Exempt from Collection and Reporting Requirements . . . 4034(e)
Foreign and Interstate Commerce, When Exempt . . . 4080
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)
Hospitalized Veterans, Cigarettes for, When Exempt . . . 4082
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)
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
Operator of Vending Machines, Statement Required to Be Affixed . . . 4089
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
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
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
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
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
Vending Machine Operator, Statement Required on Machines . . . 4089
Wholesaler
Report, Requirements for Filing . . . 4031(b)