Section 40-25-1 Definitions.
Section 40-25-2 Who liable for tax; amount.
Section 40-25-3 Design, name, etc., of stamps.
Section 40-25-4 Method and time of affixing stamps.
Section 40-25-4.1 Wholesalers and distributors to affix stamps.
Section 40-25-5 Discounts allowed for handling stamps; consignment of stamps.
Section 40-25-6 Fraud in use or reuse of stamps; counterfeit stamps.
Section 40-25-7 Drop shipments.
Section 40-25-8 Commodities subject to confiscation.
Section 40-25-9 Procedure when goods are confiscated.
Section 40-25-10 Department may compromise confiscation; rules and regulations governing interstate common carriers.
Section 40-25-11 Statements of common carriers, contract carriers, buses, etc.
Section 40-25-12 Enforcement by inspection; penalties for interfering with inspection.
Section 40-25-13 Records.
Section 40-25-14 Filing of monthly report and customs certificates.
Section 40-25-15 Nontaxable sales.
Section 40-25-16 Persons not qualifying as wholesalers or jobbers; permit for wholesalers or jobbers; revocation procedure.
Section 40-25-17 Sales by wholesale dealer.
Section 40-25-18 Evasion of stamp tax.
Section 40-25-19 Transporting and distributing tobacco products.
Section 40-25-20 Reusing or refilling boxes, packages and containers.
Section 40-25-22 Effect of federal legislation.
Section 40-25-23 Disposition of funds.
Section 40-25-24 Sale, purchase, receipt, etc., of goods not stamped; penalty.
Section 40-25-25 Presumption arising from possession of unstamped tobacco products.
Section 40-25-26 Administration and enforcement of article; examination of books, records, etc.
Section 40-25-27 Supplies provided to department; expenses deducted from collected taxes.
Section 40-25-28 Effect of article on other sections.
Section 40-25-29 Basis of tax levy on cigarettes.

Article 2 Use Tax.

Section 40-25-40 Definitions.
Section 40-25-41 Levied; amount; liability for payment; registration as responsible taxpayers; seizure of contraband.
Section 40-25-42 Returns.
Section 40-25-45 Lien.
Section 40-25-46 Records.
Section 40-25-47 Disposition of funds.

Article 3 Excise Tax on Cigarettes.