Surcharge on tobacco products.
Tax on tobacco products; exemptions.
Payment of taxes by electronic funds transfer.
Distributor’s license required; application; out-of-state applicant.
License fees; surety bond; application for each place of business.
Initial temporary permits for other tobacco products.
Issuance, expiration, and display of licenses; license not transferable.
Revocation or suspension of license.
Distributors; monthly returns.
Books, records, and invoices to be kept and preserved; inspection by agents of division.
Penalties for tax evasion.