Tax imposed—Deposited into the general fund.
Tax preferences—Expiration dates.
When tax not applicable under laws of United States.
Books and records to be preserved—Entry and inspection by department or board.
Preservation of invoices of sales to other than ultimate consumer.
Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
Reports and returns.
Inspection of books, documents, or records of carriers.
When credit may be obtained for tax paid.
Enforcement—Appointment of officers of liquor control board.
Invoices—Nonpayment—Penalties and interest.
Transport of tobacco products—Requirements—Vehicle inspection.
Distributor's license, retailer's license—Application—Approval—Display.
Distributor's license—Application fees.
Retailer's license—Application fee.
Board web site listing distributors and retailers.
Distributors and retailers—Valid license required—Violations—Penalties.
Sales from distributors to retailers—Requirements.
Enforcement, administration of chapter—License suspension, revocation.
Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
Seizure and forfeiture of property—Department and board requirements.
Tobacco product code—Tax payment and exemption verification.