Title 36, Title 36

The following provisions apply to cigarettes held for resale on January 5, 2026. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).] 1. Stamped rate. Cigarettes stamped at the rate of 100 mills per cigarette and held for resale on or after January 5, 2026 are su…

1. Generally. 2. (TEXT EFFECTIVE UNTIL 4/01/26) Provided to sellers. The State Tax Assessor shall provide stamps to a licensed distributor upon submission by the licensed distributor of a cigarette tax return in a form prescribed by the assessor. The stamps must be of a design su…

1. Generally. Except as provided in subsection 2, only a licensed distributor may import unstamped cigarettes into this State. 2. Exception for personal use. An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from…

1. Cigarettes; stamps not affixed. A distributor may not offer for sale, sell or affix a stamp to a package of cigarettes if the package: A. Does not comply with the Federal Cigarette Labeling and Advertising Act, 15 United States Code, Section 1331, et seq., for the placement of…

1. Generally. Except as provided in subsection 2, any unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 that are found in this State are hereby declared to be contraband goods subject to seizure by and forfeiture to the State. All law enforcement office…

1. Generally. Distributors shall keep complete and accurate records of all cigarettes that they manufacture, produce, purchase, transfer or sell. The records must be of a kind and in the form prescribed by the State Tax Assessor and must be safely preserved for 6 years in a manne…

Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or coun…

The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. …

The revenue derived from the tax imposed by this chapter shall be credited to the General Fund of the State.

The liability for, or the incidence of, the tax on cigarettes is declared to be a levy on the consumer. The distributors shall add the amount of the tax on cigarettes presently levied to the price of the cigarettes and the distributor may state the amount of the taxes separately …

A person who is not a licensed distributor who imports, receives or otherwise acquires unstamped cigarettes for use or consumption in the State in a quantity greater than 2 cartons in any one month from a person other than a licensed distributor shall file, on or before the last …