Definitions.

Cigarette surcharge levied; collection.

Cigarette tax imposed; collection.

Payment of taxes by certified check or electronic funds transfer.

Prohibition against levying of cigarette taxes by municipalities.

Construction; exemptions; collection.

Preparation and sale of stamps; discount.

Affixation of stamps; presumption.

Machines.

Bond for payment of taxes.

Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.

Records to be kept; reports to be made; examination.

Mail order, Internet, and remote sales of tobacco products; age verification.

General powers of the Division of Alcoholic Beverages and Tobacco.

Refunds; sales of stamps and payment of tax.

Seizures; forfeiture proceedings.

Determination of tax on failure to file a return.

Warrant for collection of taxes.

Permits.

Initial temporary cigarette permits.

Revocation or suspension of permit.

Renewal of permit.

Examination of records.

Penalties for tax evasion; reports by sheriffs.

Exempt cigarettes for members of recognized Indian tribes.

Civil penalties.

Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.

Records to be kept by division.

Employees and assistants; distribution of funds.

H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.

Cigarette tax distribution reporting.

Declaration of legislative intent.