Tax, Tobacco
45-56-243Levy and Collection of Tax.45-56-243.01Tax to Be Added to Sales Price of Tobacco Products.45-56-243.02Failure to Collect Tax; Powers and Duties of Department; Unavailability of Stamps.45-56-243.03Reports Required and Prescribing Penalties for Violations.45-56-243.04District Community Service Grant Authority.45-56-243.05Distribution of Tax Proceeds. (Amended by Act 2026-122)45-56-243.06Department of Revenue Expense Distribution; Tobacco Products; Resale or Reshipment.