Article 7. Indian Reservation Tobacco Tax
- § 42–3301. Definitions
- § 42–3302. Levy; Rates; Disposition of Revenues
- § 42–3303. Tax on the Consumer; Precollection and Remission by Distributor
- § 42–3303.01. Stamps Required for Cigarettes Sold on Indian Reservations to Enrolled Tribal Members; Definition
- § 42–3304. Exemptions; Rules
- § 42–3305. Enforcement; Penalty for Failure to Precollect and Remit Tax; Violation; Classification
- § 42–3306. Administration
- § 42–3307. Preemption by State
- § 42–3308. Agreements Between the Department and Tribal Tax Authorities; Definition