Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Cigarette and Tobacco Products Tax Annotations

ANNOTATIONS DELETED

Annotation Heading/TitleEdition
Consumer Liability on Interstate Shipments 8/7/70 2003–1
Consumer Transport Exemption 11/4/70 2003–1
Damaged Cigarettes—Sale by Common Carriers 10/20/60 2003–1
Destroyed Cigarettes—Regulation 4063 2003–1
Destroyed Stamps and Meters—Regulation 4062 2003–1
Distribution—Regulation 4002 2003–1
Distributor's and Wholesaler's Report—Regulation 4031 2003–1
Distributor's Records—Regulation 4026 2003–1
Exempt Distributions of Cigarettes to Federal Instrumentalities 1/9/76 2003–1
Export Exemption 7/13/59 2003–1
Export Exemption, See Interstate and Foreign Commerce 2003–1
Failure to Keep Records—Regulation 4029 2003–1
Heat Flaked Stamps 10/1/70 2003–1
Importer, See Requirements for Distributor's License 2003–1
In Bond Federal Tax—Free Cigarettes—Regulation 4079 2003–1
Indians 2003–1
Interstate and Foreign Commerce—Regulation 4080 2003–1
Inventories of Cigarettes—Regulation 4022 2003–1
Inventories of Stamps and Meter Units—Regulation 4023 2003–1
Inventory, See Opening Inventory 2003–1
Invoices, Bills of Lading or Delivery Tickets—Regulation 4103 2003–1
License Application—Regulation 4012 2003–1
Manner of Affixing Meter Impressions—Regulation 4054 2003–1
Manner of Affixing Stamps—Regulation 4048 2003–1
Manufacturer's Records and Monthly Report—Regulation 4027 2003–1
Manufacturer's Sales to Supermarkets 6/8/70 2003–1
Metering Machine Requirements—Regulation 4052 2003–1
Metering Machines—Regulation 4051 2003–1
No-Print Meter Register Units 5/21/62 2003–1
Opening Inventory—Regulation 4021 2003–1
Package—Regulation 4003 2003–1
Passenger Carriers and Authorized Sellers—Regulation 4013 2003–1
Passenger Common Carrier Report—Regulation 4032 2003–1
Payment by Consumer—Regulation 4091 2003–1
Payment for Credit Purchases—Regulation 4060 2003–1
Penalty for Selling Unstamped Cigarettes—Section 30474 2003–1
Period for Which Records to be Kept—Regulation 4028 2003–1
Provisions Limited to Distributors—Regulation 4067 2003–1
Purchase of Tax Indicia and accompanying note 2003–1
Purchases of Cigarettes by a Retailer—Regulation 4100 2003–1
Receipts for Tax Paid to Distributors—Regulation 4092 2003–1
Records and accompanying note 2003–1
Refunds for Stamps and Meter Impressions and accompanying note 2003–1
Registration of Unlicensed Distributors—Regulation 4014 2003–1
Report of Shipments to Consumers—Regulation 4034 2003–1
Retailers Wholesaling Cigarettes 11/7/68 2003–1
Returned Indicia 8/31/59 2003–1
Revocation of Permission—Regulation 4053 2003–1
Sale of Unstamped Cigarettes to Indians 1/16/98 2000–1
Sales by Manufacturers—Regulation 4076 2003–1
Sales to the State—Regulation 4078 2003–1
Sales to the United States—Regulation 4078 2003–1
Sample Cigarettes—Regulation 4081 2003–1
Stamping by Another Distributor 6/8/70 2003–1
Sampling Program—Information Requirements 5/6/71 2003–1
Stamps and accompanying note 2003–1
Statement of Operator—Regulation 4089 2003–1
Stolen Indicia—Regulation 4066 2003–1
Tax Remittances—Regulation 4035 2003–1
Theft of Meters or Stamps—No Refund 1/9/68 2003–1
Transfer of Stamps—Regulation 4047 2003–1
Units of Sale; Minimum Sales—Regulation 4056 2003–1
Unusable Cigarettes—Regulation 4065 2003–1
Unused Stamps and Unused Meter Settings—Regulation 4061 2003–1
Vending Machine and accompanying note 2003–1
Where Purchased; Distributors' Discount—Regulation 4055 2003–1
Wholesaler's License Application—Regulation 4015 2003–1
Wholesaler's Records—Regulation 4030 2003–1