§ 20-1. Definitions.

§ 20-2. License required for dealers and manufacturers; registration fee; amount of tax.

§ 20-3. Payment of tax by purchase of stamps; affixing of stamps by wholesaler.

§ 20-4. Reserved.

§ 20-5. Reserved.

§ 20-6. Sale at retail without tax stamps; counterfeiting or altering stamps; tampering with meter machine.

§ 20-7. Sale through vending machines.

§ 20-8. Issuance of license; restrictions on license; suspension or revocation of license.

§ 20-9. Posting of notice regarding sales to persons under age 21.

§ 20-10. Retailers receiving unstamped cigarettes.

§ 20-11. Records of dealers and preservation of records.

§ 20-12. Reserved.

§ 20-13. Verification of payment of tax.

§ 20-14. Refunds of tax.

§ 20-15. Seizure and sale of unstamped cigarettes.

§ 20-16. Authority to prescribe additional rules and regulations.

§ 20-17. Authority to administer oaths, take affidavits and subpoena witnesses and records.

§ 20-18. Penalty for violation of chapter.

§ 20-19. Manager of regulated industries to enforce compliance.