PART I. TAX ON CIGARETTES

SECTION 210.01. Definitions.

SECTION 210.011. Cigarette surcharge levied; collection.

SECTION 210.02. Cigarette tax imposed; collection.

SECTION 210.021. Payment of taxes by certified check or electronic funds transfer.

SECTION 210.03. Prohibition against levying of cigarette taxes by municipalities.

SECTION 210.04. Construction; exemptions; collection.

SECTION 210.05. Preparation and sale of stamps; discount.

SECTION 210.06. Affixation of stamps; presumption.

SECTION 210.07. Machines.

SECTION 210.08. Bond for payment of taxes.

SECTION 210.085. Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers.

SECTION 210.09. Records to be kept; reports to be made; examination.

SECTION 210.095. Mail order, Internet, and remote sales of tobacco products; age verification.

SECTION 210.10. General powers of the Division of Alcoholic Beverages and Tobacco.

SECTION 210.11. Refunds; sales of stamps and payment of tax.

SECTION 210.12. Seizures; forfeiture proceedings.

SECTION 210.13. Determination of tax on failure to file a return.

SECTION 210.14. Warrant for collection of taxes.

SECTION 210.15. Permits.

SECTION 210.151. Initial temporary cigarette permits.

SECTION 210.16. Revocation or suspension of permit.

SECTION 210.1605. Renewal of permit.

SECTION 210.161. Examination of records.

SECTION 210.18. Penalties for tax evasion; reports by sheriffs.

SECTION 210.1801. Exempt cigarettes for members of recognized Indian tribes.

SECTION 210.181. Civil penalties.

SECTION 210.185. Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.

SECTION 210.19. Records to be kept by division.

SECTION 210.20. Employees and assistants; distribution of funds.

SECTION 210.201. H. Lee Moffitt Cancer Center and Research Institute facilities; establishment; funding.

SECTION 210.205. Cigarette tax distribution reporting.

SECTION 210.22. Declaration of legislative intent.

PART II. TAX ON TOBACCO PRODUCTS OTHER THAN CIGARETTES OR CIGARS

SECTION 210.25. Definitions.

SECTION 210.276. Surcharge on tobacco products.

SECTION 210.30. Tax on tobacco products; exemptions.

SECTION 210.31. Payment of taxes by electronic funds transfer.

SECTION 210.35. Distributor’s license required; application; out-of-state applicant.

SECTION 210.40. License fees; surety bond; application for each place of business.

SECTION 210.405. Initial temporary permits for other tobacco products.

SECTION 210.45. Issuance, expiration, and display of licenses; license not transferable.

SECTION 210.50. Revocation or suspension of license.

SECTION 210.51. Renewal of permit.

SECTION 210.55. Distributors; monthly returns.

SECTION 210.60. Books, records, and invoices to be kept and preserved; inspection by agents of division.

SECTION 210.65. Penalties for tax evasion.

SECTION 210.67. Refunds.

SECTION 210.70. Disposition of funds.

SECTION 210.75. Administration.