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2021 Tennessee Code
Title 67 - Taxes and Licenses
Chapter 4 - Privilege and Excise Taxes
Part 10 - Tobacco Tax Law
- § 67-4-1001. Part Definitions
- § 67-4-1002. Tax Imposed
- § 67-4-1003. Tax Levied on Consumer
- § 67-4-1004. Rate on Cigarettes — Enforcement and Administration Fee — Expired Tax Stamps
- § 67-4-1005. Rate on Other Tobacco Products
- § 67-4-1006. Sale of Stamps — Agents
- § 67-4-1007. Counterfeiting and Misuse of Stamps
- § 67-4-1008. Refunds for Unused Stamps
- § 67-4-1009. Distributors or Dealers — Compensation
- § 67-4-1010. Administration by Department and Commissioner
- § 67-4-1011. Records and Reports
- § 67-4-1012. Distributors and Dealers — Inspection of Premises and Records
- § 67-4-1013. Search Warrants
- § 67-4-1014. Enforcement Officers
- § 67-4-1015. Licenses — Penalties for Unlicensed Operation
- § 67-4-1016. License Revocation or Suspension
- § 67-4-1017. License Proceedings — Witnesses
- § 67-4-1018. License Proceedings — Costs
- § 67-4-1019. Unstamped Tobacco Products — Confiscation — Exceptions
- § 67-4-1020. Property Deemed Contraband — Seizure
- § 67-4-1021. Contraband — Procedure After Seizure
- § 67-4-1022. Drop Shipments — Procedure
- § 67-4-1023. Liability for Undelivered Goods
- § 67-4-1024. Violations — Criminal Penalties
- § 67-4-1025. Distribution of Revenue
- § 67-4-1026. Packaging to Comply With Federal Laws and Regulations
- § 67-4-1027. Request for Information About Cigarette Units — Penalty for Noncompliance
- § 67-4-1028. Disclosure of Information Relevant to Enforcement of Tobacco Manufacturer's Escrow Fund Act
- § 67-4-1029. Delivery Sales of Cigarettes — Enforcement
- § 67-4-1030. Refund of Eligible Bad Debt Credit
- § 67-4-1031. Reconciliation of Tax on Cigarettes Produced by Cigarette Rolling Machines
- § 67-4-1032. Cigarette Rolling Machine Operators
- § 67-4-1033. Required Notice to Prospective Purchaser, Lessor or User of Cigarette Rolling Machine
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