Definitions

(Effective until January 1, 2025.) Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified. (Effective January 1, 2025.) Excise tax imposed; rates for tobacco and vaping products; exemptions; collection and payment; tax separately identified. Collection of tax via stamps; sale at discount to distributors; alternate method of collection of tax; prohibition of sale or exchange of stamps; redemptions. Licensing of persons engaged in tobacco and vaping business; initial and annual fees; suspension and revocation; vending machines; bond by distributor; duties; licensing of promotional activities. Sale of vapor products to persons not licensed as manufacturer, importer, distributor, or dealer by any means other than in-person sale prohibited; identification requirement; penalties for violation. Requirements for sales and deliveries of tobacco products, alternative nicotine products, or vapor products; powers of special agents or enforcement officers; rules and regulations; penalties for violations. Licensing of nonresident distributors; use of stamps or metering machine; bond; examination of records; applicability of chapter to nonresident distributors; shipment reports. Sec. 48-11-6. 48-11-7. 48-11-8. 48-11-9. 48-11-10. 48-11-11. 48-11-12. 48-11-13. 48-11-14. 71 Suspension, refusal of renewal, and revocation of licenses; notice; hearings; appeals; effect on other activities regulated by commissioner. Execution of bonds by distributor; surety. Prohibition of sale or possession of unstamped tobacco or vaping products; distributors to affix stamps or otherwise pay tax; payment of tax only once; reports. Seizure as contraband of unstamped tobacco or vapor products; exceptions; sale at public auction; procedure; disposition of proceeds; hearing; bond; contraband vending machines. Monthly reports of licensed distributors; other reporting requirements authorized. Records of distributors and dealers; stock examination; inspection by commissioner and agents; inspection of records of transportation companies, carriers, and warehouses. Assessment of deficiencies and penalties for incorrect reports, nonpayment of tax, or purchase of insufficient stamps; assumption of illegal sale absent evidence to contrary; penalty for deficiency due to fraud. Tax on persons having tobacco or vaping products on which tax under Code Section 48-11-2 not paid; rate; exemptions. Registration, reports, and tax payments of persons acquiring tobacco or vaping products subject to tax un- T.48, C.11 REVENUE AND TAXATION Sec. Sec. 48-11-15. 48-11-16. 48-11-17. 48-11-18. 48-11-19. 48-11-20. 48-11-21. 48-11-22. T.48, C.11 der Code Section 48-11-13; assessment for failure to file accurate report; hearing; penalties. Procedure for refund of taxes on affixed stamps and tobacco or vaping products unfit for sale, use, or consumption and destroyed or exported. Purchase of tax stamps on account by distributors with permit; cancellation of permit without notice for failure or refusal to comply with Code section; payment of outstanding liability. Amount of unpaid tax as lien against property of violators; seizure and sale; recording of lien. Hearings for persons aggrieved by commissioner; initiation of hearings; procedures; evidence; appeals; bond; grounds for not sustaining commissioner’s action; costs. Powers and duties of special agents and enforcement officers of department; bond; duties following arrests; retention of weapon and badge upon retirement. Venue as to violations of chapter; commissioner’s certificate as prima-facie evidence. Jurisdiction of superior courts of criminal violations of chapter. Transportation of unstamped tobacco or vaping