Cigarette surcharge levied; collection.
Cigarette tax imposed; collection.
Payment of taxes by certified check or electronic funds transfer.
Prohibition against levying of cigarette taxes by municipalities.
Construction; exemptions; collection.
Preparation and sale of stamps; discount.
Affixation of stamps; presumption.
Bond for payment of taxes.
Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.
Records to be kept; reports to be made; examination.
Mail order, Internet, and remote sales of tobacco products; age verification.
General powers of the Division of Alcoholic Beverages and Tobacco.
Refunds; sales of stamps and payment of tax.
Seizures; forfeiture proceedings.
Determination of tax on failure to file a return.
Warrant for collection of taxes.
Initial temporary cigarette permits.
Revocation or suspension of permit.
Penalties for tax evasion; reports by sheriffs.
Exempt cigarettes for members of recognized Indian tribes.
Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
Records to be kept by division.
Employees and assistants; distribution of funds.
Cancer research facility at the University of South Florida; establishment; funding.
Declaration of legislative intent.