63-2529 — APPLICABILITY

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2529.  APPLICABILITY. (1) This act does not apply to:
    (a)  Cigarettes imported or brought into the United States for personal
    use; or
    (b)  Cigarettes sold or intended to be sold as duty-free merchandise by a
    duty-free sales enterprise in accordance with the provisions of 19 U.S.C.
    section 1555(b) and any implementing regulations. Provided however, that
    this chapter shall apply to any such cigarettes that are brought back into
    the customs territory for resale within the customs territory.
    (2)  The penalties provided in this chapter are in addition to any other
penalties imposed under other law.