Go to Previous Versions
of
this Part
2023 Tennessee Code
Title 67 - TAXES AND LICENSES (§§ 67-1-101 — 67-10-107)
Chapter 4 - PRIVILEGE AND EXCISE TAXES (§§ 67-4-101 — 67-4-3206)
Part 10 - TOBACCO TAX LAW (§§ 67-4-1001 — 67-4-1033)
- Section 67-4-1001 - Part definitions
- Section 67-4-1002 - Tax imposed
- Section 67-4-1003 - Tax levied on consumer
- Section 67-4-1004 - Rate on cigarettes - Enforcement and administration fee - Expired tax stamps
- Section 67-4-1005 - Rate on other tobacco products
- Section 67-4-1006 - Sale of stamps - Agents
- Section 67-4-1007 - Counterfeiting and misuse of stamps
- Section 67-4-1008 - Refunds for unused stamps
- Section 67-4-1009 - Distributors or dealers - Compensation
- Section 67-4-1010 - Administration by department and commissioner
- Section 67-4-1011 - Records and reports
- Section 67-4-1012 - Distributors and dealers - Inspection of premises and records
- Section 67-4-1013 - Search warrants
- Section 67-4-1014 - Enforcement officers
- Section 67-4-1015 - Licenses - Penalties for unlicensed operation
- Section 67-4-1016 - License revocation or suspension
- Section 67-4-1017 - License proceedings - Witnesses
- Section 67-4-1018 - License proceedings - Costs
- Section 67-4-1019 - Unstamped tobacco products - Confiscation - Exceptions
- Section 67-4-1020 - Property deemed contraband - Seizure
- Section 67-4-1021 - Contraband - Procedure after seizure
- Section 67-4-1022 - Drop shipments - Procedure
- Section 67-4-1023 - Liability for undelivered goods
- Section 67-4-1024 - Violations - Criminal penalties
- Section 67-4-1025 - Distribution of revenue
- Section 67-4-1026 - Packaging to comply with federal laws and regulations
- Section 67-4-1027 - Request for information about cigarette units - Penalty for noncompliance
- Section 67-4-1028 - Disclosure of information relevant to enforcement of Tobacco Manufacturer's Escrow Fund Act
- Section 67-4-1029 - Delivery sales of cigarettes - Enforcement
- Section 67-4-1030 - Refund of eligible bad debt credit
- Section 67-4-1031 - Reconciliation of tax on cigarettes produced by cigarette rolling machines
- Section 67-4-1032 - Cigarette rolling machine operators
- Section 67-4-1033 - Required notice to prospective purchaser, lessor or user of cigarette rolling machine
Disclaimer: These codes may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
