Powers of special agents and enforcement officers to carry, §48-11-19. Retention upon retirement, §48-11-19. 605 INDEX TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d First taxable transaction. Tax advanced and paid by distributor on, §48-11-2. Forgery. Stamps, §48-11-28. Fraud. Deficiency due to fraudulent intent to evade tax, §48-11-12. False or fraudulent reports, §48-11-26. Stamps, §48-11-28. Hearings. Acquisition of cigars and cigarettes for which tax not paid. Assessment for failure to file or filing incorrect report, §48-11-14. Initiation by commissioner, §48-11-18. Procedure where aggrieved by action of commissioner, §48-11-18. Sale of unstamped cigarettes or nontax-paid cigars, §48-11-9. Suspension, refusal of renewal and revocation of licenses, §48-11-6. Imposition of tax, §48-11-2. Tax on persons having cigars or cigarettes on which tax not paid, §48-11-13. Investigations.