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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)
	GRAY MARKET CIGARETTE SALES
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