Business Taxes Law Guide – Revision 2013
 

Article 3. Distributor's
and Wholesaler's License

• 4011 Distributors Not Engaged in Business in this State

Article 4. Distributor's Bond

• 4018 Amount of Security

Article 5. Inventories

• 4021 Opening Inventory
• 4022 Inventories of Cigarettes
• 4023 Inventories of Stamps and Meter Units

Article 6. Records

• 4026 Records
• 4027 Manufacturer's Monthly Report

Article 7. Tax Reports

• 4031 Distributor's and Wholesaler's Report
• 4031.1 Payment by Electronic Funds Transfer
• 4034 Report of Shipments to Consumers

Article 8. Other Reports

• 4041 Common Carrier Delivery Reports

Article 9. Stamps

• 4047 Transfer of Stamps
• 4048 Manner of Affixing Stamps
• 4049 Adherence of Stamps

Article 10. Metering Machines and Impressions

• 4051 Metering Machines
• 4052 Metering Machine Requirements
• 4053 Revocation of Permission
• 4054 Manner of Affixing Meter Impressions

Article 10.5. Purchase of Tax Indicia

• 4055 Where Purchased; Distributors' Discount
• 4056 Units of Sale; Minimum Sales
• 4057 Cash Sales of Tax Stamps or Meter Register Settings
• 4058 Application for Credit Purchases
• 4059 Authorization for Credit Purchases
• 4060 Payment for Credit Purchases

Article 11. Refunds for Stamps and Meter Impressions

• 4061 Unused Stamps and Unused Meter Settings
• 4062 Destroyed Stamps and Meters
• 4063 Destroyed Cigarettes
• 4063.5 Exported Tax-Paid Tobacco Products
• 4064 Claim Forms
• 4065 Unsalable Cigarettes
• 4066 Stolen Indicia

Article 13. Particular Transactions

• 4080 Interstate and Foreign Commerce
• 4081 Sample Cigarettes and Tobacco Products

Article 15. Vending Machines

• 4089 Statement of Operator

Article 16. Payment by Consumer or User

• 4091 Payment by Consumer
• 4092 Receipts for Tax Paid to Distributors

Article 18. Miscellaneous

• 4098 Relief from Liability
• 4099 Affixing of Stamps or Meter Impressions Out-of-State
• 4105 Relief from Liability
• 4106 Innocent Spouse or Registered Domestic Partner Relief from Liability

INDEX