210.01Definitions210.011Cigarette surcharge levied; collection210.02Cigarette tax imposed; collection210.021Payment of taxes by certified check or electronic funds transfer210.03Prohibition against levying of cigarette taxes by municipalities210.04Construction; exemptions; collection210.05Preparation and sale of stamps; discount210.06Affixation of stamps; presumption210.07Machines210.08Bond for payment of taxes210.085Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers210.09Records to be kept; reports to be made; examination210.095Mail order, Internet, and remote sales of tobacco products; age verification210.10General powers of the Division of Alcoholic Beverages and Tobacco210.11Refunds; sales of stamps and payment of tax210.12Seizures; forfeiture proceedings210.13Determination of tax on failure to file a return210.14Warrant for collection of taxes210.15Permits210.151Initial temporary cigarette permits210.16Revocation or suspension of permit210.1605Renewal of permit210.161Examination of records210.18Penalties for tax evasion; reports by sheriffs210.1801Exempt cigarettes for members of recognized Indian tribes210.181Civil penalties210.185Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability210.19Records to be kept by division210.20Employees and assistants; distribution of funds210.201H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding210.205Cigarette tax distribution reporting210.22Declaration of legislative intent210.25Definitions210.276Surcharge on tobacco products210.30Tax on tobacco products; exemptions210.31Payment of taxes by electronic funds transfer210.32Account; online system210.35Distributor’s license required; application; out-of-state applicant210.40License fees; surety bond; application for each place of business210.405Initial temporary permits for other tobacco products210.45Issuance, expiration, and display of licenses; license not transferable210.50Revocation or suspension of license210.51Renewal of permit210.55Distributors; monthly reports210.60Books, records, and invoices to be kept and preserved; inspection by agents of division210.65Penalties for tax evasion210.67Refunds210.70Disposition of funds210.75Administration