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 Chapter 149 Cigarette Tax 
149.011   Definitions. (10/1/1994)
149.015   Rate of tax — how stamped — samples, how taxed — tax impact to be on consumer — fair share school fund, distribution. (7/1/2006)
149.021   Compensation to wholesaler for affixing stamps — metering machines authorized. (8/28/1982)
149.025   Bond required for deferred payment on stamps — release from requirement, when — cash bond, deposit and refund — license revoked for delinquencies. (8/28/1986)
149.031   Refunds or exchange for stamps, when made. (8/28/1974)
149.035   Wholesaler's license required, fee — first sale of tobacco products, application required — revocation, suspension or refusal to issue, when — review. (10/1/1993)
149.041   Records to be kept — reports to be filed by wholesaler. (8/28/1974)
149.045   Common carriers and warehousemen, duties of — damaged cigarettes, how handled. (8/28/1974)
149.051   Failure to affix stamps, penalty — presumption that unstamped cigarettes are intended for sale. (8/28/1986)
149.055   Unstamped cigarettes seized, when — personal property used incident to such attempt to avoid tax to be forfeited, procedure. (8/28/1974)
149.061   Sales on military reservations taxable, exceptions — federal government exempt, when. (10/1/1993)
149.065   Revenue to fair share fund, health initiatives fund, and school moneys fund. (10/1/1993)
149.071   Fraudulent activity relative to tax stamps a felony — penalty. (8/28/2021)
149.076   Failure to make or falsification of required return or refusal to permit inspection of records prohibited — false report or application a felony, penalty. (8/28/2021)
149.081   Violation not otherwise specified a misdemeanor, penalty. (8/28/1974)
149.082   Additional tax — rate — collection — deposit — if federal excise tax reimposed, effect. (8/28/1985)
149.160   Tax upon first sale, rate, payment, credit — deposit of funds into health initiatives fund — contingent expiration. (10/1/1993)
149.170   Filing of return, remittance of amounts, required, when — rules — maintenance of records. (12/31/1994)
149.180   Rules and regulations, procedure. (8/28/1995)
149.190   Assessment by director, method — estimate by director, notice — failure to pay, penalty — purchase from wholesaler without license, penalty — sales to unlicensed retailers, penalty. (10/1/1993)
149.192   Preemption. (10/1/1993)
149.200   Illegal activities related to cigarettes and cigarette labeling — penalty. (1/1/2017)
149.203   Revocation or suspension of a wholesaler's license, when — civil penalty, when — cigarettes deemed contraband, when. (8/28/2002)
149.206   Violation deemed unlawful trade practice. (8/28/2002)
149.212   Director to enforce provisions of sections 149.200 to 149.215 — attorney general's concurrent power — injunctive relief available, when. (8/28/2002)
149.215   Severability clause. (8/28/2002)
 - Cross References
Bad check, passing in payment of taxes, penalty, 139.235
Cashiers checks, certified checks or money orders required for payment of taxes, when, 139.235
Charter counties, cigarette tax, 66.340 to 66.380
Cigarette fire safety standards and firefighter protection act, 320.350 to 320.380
Cigarettes and tobacco products, sale or distribution to minors prohibited, 407.924 to 407.934
Distribution in charter counties of revenue, federal census results to be used, when, 66.351
Master settlement agreement, compliance requirements, 196.1020 to 196.1035
Sales tax exemption on sales to vending machine operators and owners, 144.012

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