Chapter 61A-10 — Cigarette Tax Division Rules
45 rules · Division of Alcoholic Beverages and Tobacco· official chapter page
| 61A-10.001 | Definition | 9/2/2008 |
| 61A-10.002 | Stamps, Sale of | 9/2/2008 |
| 61A-10.0021 | Stamping Agent â Requirements | 10/11/2009 |
| 61A-10.0022 | Cigarette Distributing Agent - Requirements (Repealed) | 11/29/2015 |
| 61A-10.003 | Meter Imprints, Meter Machines | |
| 61A-10.004 | Meter and Stamping Machines, Maintenance and Operation | |
| 61A-10.005 | Excise Tax, Imposition and Exemption | 9/2/2008 |
| 61A-10.006 | Stamps, Method of Affixing | 9/2/2008 |
| 61A-10.007 | Stamps, Limitation of Use | 9/2/2008 |
| 61A-10.008 | Refunds | 9/2/2008 |
| 61A-10.009 | Sample Packages of Cigarettes | 2/23/2020 |
| 61A-10.0091 | Manufacturer's and Importer's Reporting Requirements | 9/2/2008 |
| 61A-10.010 | Sales, Passenger Carriers | 9/2/2008 |
| 61A-10.011 | Cigarette, Monthly Reports | 9/2/2008 |
| 61A-10.0111 | Cigarette Audit | 9/2/2008 |
| 61A-10.0112 | Required Documentation for Imported Cigarettes | 9/2/2008 |
| 61A-10.012 | Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed) | 6/7/2012 |
| 61A-10.013 | Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives | 9/2/2008 |
| 61A-10.014 | Wholesale Dealers, Purchase for Resale Prohibited | 9/2/2008 |
| 61A-10.015 | Transfer, Unstamped Cigarettes (Repealed) | 9/2/2008 |
| 61A-10.016 | Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed) | 9/2/2008 |
| 61A-10.017 | Direct Shipments, Prohibition, Exception, and Excise Taxes | 9/2/2008 |
| 61A-10.018 | Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers | 9/2/2008 |
| 61A-10.0181 | Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed) | 9/2/2008 |
| 61A-10.019 | Retail Dealers, Records to Be Kept | |
| 61A-10.020 | Vending Machines, Permits and Restrictions | 9/2/2008 |
| 61A-10.021 | Vending Machines, Reports | 9/2/2008 |
| 61A-10.024 | Records and Reports | |
| 61A-10.025 | Wholesalers/Stamping Agent, Multiple Locations, Discounts | |
| 61A-10.026 | Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting | 9/2/2008 |
| 61A-10.027 | Interest on Excise Tax; Due Dates | 9/2/2008 |
| 61A-10.031 | New Off Premise Storage of Unstamped Cigarettes (Repealed) | 9/2/2008 |
| 61A-10.050 | Definitions | 9/2/2008 |
| 61A-10.051 | Excise Tax Exemption, Reports | 9/2/2008 |
| 61A-10.052 | Monthly Reports, Required | 2/23/2020 |
| 61A-10.053 | Records Maintenance (Repealed) | 6/7/2012 |
| 61A-10.054 | Invoices, Tobacco Products Sales to Retailers | 9/2/2008 |
| 61A-10.055 | Excise Tax Refunds | 2/23/2020 |
| 61A-10.080 | Application for Cigarette Permit, Manufacturer or Importer | 9/2/2008 |
| 61A-10.081 | Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent | 9/2/2008 |
| 61A-10.082 | Application for a Tobacco Products Wholesale Dealer Permit | 11/9/2023 |
| 61A-10.0821 | Surety Bond Requirements | 11/9/2023 |
| 61A-10.083 | Application for Retail Dealer Permit, Cigarette and Tobacco Products | 9/2/2008 |
| 61A-10.084 | Permit Changes | 9/2/2008 |
| 61A-10.085 | Duplicate License Request | 9/2/2008 |