TAXATION : Chapter 40B
1 : Short title
2 : Definitions.
3 : Tax of 30 percent imposed on wholesale sale, use, distribution of tobacco product.
3.1 : Tax imposed upon sale, use, distribution of moist snuff.
4 : Payment of tax by distributor, wholesaler.
5 : Liability for payment of tax.
6 : Filing of certificate of registration, issuance of certificate of authority.
7 : Records of charges, amounts to be kept by distributor, wholesaler.
8 : Contents of return.
9 : Payment of taxes; bond; security.
10 : Estimation of taxes; notice of determination.
11 : Taxes governed by Tax Uniform Procedure Law
12 : Powers of director.
13 : Penalties and interest for failure to file return, pay taxes
14 : Appeal to tax court; claim for refund.
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