Contract carriers

Examination of records, §48-11-11. Costs. Appeals from action or decision of commissioner, §48-11-18. Enforcement and collection of penalties, §48-11-24. Counterfeit cigarettes. Sale or possession of contraband, §48-11-30. TOBACCO AND ALTERNATIVE NICOTINE PRODUCTS TAXES —Cont’d Counterfeiting stamps, §48-11-28. Credits. Manufacturers who export to foreign countries, §48-7-40.20. Deficiency assessments, §48-11-12. Definitions, §48-11-1. Package cigarette sales, §48-11-23.1. Delinquent distributors, dealers or taxpayers. Lien against property. Unpaid taxes, §48-11-17. Seizure and sale of property, §48-11-17. Deliveries of unstamped cigarettes or nontax-paid cigars, §48-11-8. Delivery sales, §48-11-4.2. Enforcement officers. Powers and duties, §48-11-19. Evasion of tax. Deficiency due to fraudulent intent to evade, §48-11-12. Evidence. Certificate of commissioner. Prima facie evidence, §48-11-20. Examinations. Nonresident distributor records, §48-11-5. Records of distributors and dealers, §48-11-11. Records of transportation companies, carriers and warehouses, §48-11-11. Exemptions, §48-11-2.