Definitions.

Surcharge on tobacco products.

Tax on tobacco products; exemptions.

Payment of taxes by electronic funds transfer.

Account; online system.

Distributor’s license required; application; out-of-state applicant.

License fees; surety bond; application for each place of business.

Initial temporary permits for other tobacco products.

Issuance, expiration, and display of licenses; license not transferable.

Revocation or suspension of license.

Renewal of permit.

Distributors; monthly reports.

Books, records, and invoices to be kept and preserved; inspection by agents of division.

Penalties for tax evasion.

Refunds.

Disposition of funds.

Administration.