CIGARETTE TAX
(Generally), 323.005 et seq.
Official publication aid
General Index
Browse the Legislature’s Quick Search and A–Z subject entries. Citation links open the matching section in this edition.
C
3,001–3,100 of 26,034 entries · 227 printed pages
Printed page 28, column 1
CIGARETTE TAX
Actions to recover taxes, 323.435
CIGARETTE TAX
Administrative expenses, 323.455, 323.459
CIGARETTE TAX
Appeals
CIGARETTE TAX
(Generally), 323.416
CIGARETTE TAX
Application of laws, 323.403
CIGARETTE TAX
Contraband cigarettes, seizure and forfeiture, 323.248
CIGARETTE TAX
Distributor license denial, revocation, etc., 323.130, 323.140
CIGARETTE TAX
Penalties, 323.480
CIGARETTE TAX
Venue, 323.420
CIGARETTE TAX
Application of laws, 323.403
CIGARETTE TAX
Armed forces, sales to, exemption, 323.055, 323.060
CIGARETTE TAX
Arrests, 323.240
CIGARETTE TAX
Audits, application of laws, 323.403
CIGARETTE TAX
Carriers, see Common carriers, this topic
See COMMON CARRIERS
CIGARETTE TAX
Cities, share of revenue, 190.530, 190.620, 221.760, 294.565, 323.455, 323.457
CIGARETTE TAX
City-counties, share of revenue, 199.755
CIGARETTE TAX
Collection
CIGARETTE TAX
Actions to recover amounts due, 323.435
CIGARETTE TAX
Application of laws, 323.403
CIGARETTE TAX
Certificate, department, evidence of nonpayment, 323.420
CIGARETTE TAX
Charge for, 323.390
CIGARETTE TAX
Common carriers, payment, 323.040, 323.355
CIGARETTE TAX
Consumers, uncollected tax, payment, 323.360
CIGARETTE TAX
Determinations, unpaid amounts, department, 323.305, 323.381, 323.385
CIGARETTE TAX
Disposition of revenue, 190.620, 199.755, 221.760, 294.565, 323.455, 323.457, 323.459
CIGARETTE TAX
Distributors
CIGARETTE TAX
Collection by, certain sales, 323.075
CIGARETTE TAX
Payment, 323.030, 323.031, 323.068, 323.085
CIGARETTE TAX
Prepayment, 323.068, 323.085
CIGARETTE TAX
Due dates, payment or prepayment, 323.335
CIGARETTE TAX
Extension of payment time, 323.365
CIGARETTE TAX
Forfeiture redemption, 323.245
CIGARETTE TAX
Free cigarettes, manufacturer prepayment, 323.080
CIGARETTE TAX
Jeopardy determinations, department, 323.190, 323.385
CIGARETTE TAX
Lien, 323.390
CIGARETTE TAX
Presumption of taxpayer, effect, 323.085
CIGARETTE TAX
Collection (Cont.)
CIGARETTE TAX
Refunds, credits, 323.320, 323.325, 323.330, 323.455, 323.457
CIGARETTE TAX
Remittance to department, 323.355
CIGARETTE TAX
Rewards for information, 323.255
CIGARETTE TAX
Warrants, 323.390, 323.391
CIGARETTE TAX
Common carriers
CIGARETTE TAX
See also Transporters, this topic
See TRANSPORTERS
CIGARETTE TAX
Exempt sales to, 323.040
CIGARETTE TAX
Payment of tax, 323.040, 323.335
CIGARETTE TAX
Reports to department, 323.040, 323.230, 323.355, 323.480
CIGARETTE TAX
Transporters, not, 323.010
CIGARETTE TAX
Compensation to distributors, affixing stamp, 323.170
CIGARETTE TAX
Contraband cigarettes
CIGARETTE TAX
Defined, 323.010
CIGARETTE TAX
Seizure and forfeiture, 323.248
CIGARETTE TAX
Counties, share of revenue, 190.530, 190.620, 323.455, 323.457
CIGARETTE TAX
Criminal offenses, 323.480, 323.482
CIGARETTE TAX
Date due, payment or prepayment of tax, 323.335
CIGARETTE TAX
Dealers
CIGARETTE TAX
Defined, 323.010
CIGARETTE TAX
Distributors, as, 323.015
CIGARETTE TAX
Reports to department, 323.230, 323.480
CIGARETTE TAX
Vending machines, identification, records, 323.211, 323.215
CIGARETTE TAX
Deficiency determinations, collection, department, 323.305, 323.381, 323.385
CIGARETTE TAX
Definitions, 323.010, 323.015
CIGARETTE TAX
Delivery sales, regulation, 323.700 et seq.
CIGARETTE TAX
Disposition of revenue, 190.620, 199.755, 221.760, 294.565, 323.455, 323.457, 323.459
CIGARETTE TAX
Distributors
CIGARETTE TAX
Bonds and undertakings
CIGARETTE TAX
Amount, conditions, 323.110
CIGARETTE TAX
Deposits in lieu, 323.120, 323.125
CIGARETTE TAX
Determinations, unpaid taxes, department, 323.385
CIGARETTE TAX
Stamps, purchase privilege, effect on, 323.190
CIGARETTE TAX
Withdrawal of surety, 323.115
CIGARETTE TAX
Common carriers, sales to, exemption, 323.040
CIGARETTE TAX
Compensation, discount, 323.170
CIGARETTE TAX
Defined, 323.015
CIGARETTE TAX
Delivery sales, license requirement, 323.712
CIGARETTE TAX
Deposits in lieu of bond, 323.120, 323.125
CIGARETTE TAX
Licenses, 180.455, 323.105, 323.106, 323.130, 323.140, 323.480
CIGARETTE TAX
Records, 323.215, 323.220, 323.230, 323.235, 323.340
CIGARETTE TAX
Reports, Attorney General, 180.435, 323.106
CIGARETTE TAX
Double taxing prohibited, 323.030, 323.031
CIGARETTE TAX
Enforcement
CIGARETTE TAX
(Generally), 323.435, 323.440
CIGARETTE TAX
Actions to recover taxes, 323.435
CIGARETTE TAX
Application of laws, 323.403
CIGARETTE TAX
Arrests, 323.240
CIGARETTE TAX
Attorney General, authority, generally, 323.416
CIGARETTE TAX
Entry and examination of premises, 323.740
CIGARETTE TAX
Expenses, use of revenues, 323.455, 323.459
CIGARETTE TAX
Forfeitures, 323.240, 323.245, 323.248, 323.480, 323.482
CIGARETTE TAX
Information sharing, governmental units, 323.250, 323.404
CIGARETTE TAX
Investigations, department, 323.230
CIGARETTE TAX
Master Settlement Agreement, see TOBACCO,
See TOBACCO,
CIGARETTE TAX
SMOKING, AND INHALANT DELIVERY
CIGARETTE TAX
SYSTEMS
CIGARETTE TAX
Penalties, see Fines and penalties, this topic
See FINES AND PENALTIES
CIGARETTE TAX
Records, examination by department, 323.230, 323.235, 323.740
CIGARETTE TAX
Enforcement (Cont.)
CIGARETTE TAX
Rewards for information, 323.255
CIGARETTE TAX
Search warrants, 323.240
CIGARETTE TAX
Seizures, 323.211, 323.240, 323.245, 323.248, 323.480, 323.482