7-12-9.4: Retail sale of cigarettes.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 12 Cigarette Tax
A retailer of cigarettes shall:
A. only obtain cigarettes for resale from a distributor;
B. only obtain stamped cigarettes;
C. not sell cigarettes at wholesale or for resale unless the retailer is also a distributor; and
D. comply with the provisions of the Cigarette Tax Act or any law or rule that applies to retailers of cigarettes.
Collected 2026-09-03T15:02:19Z. Source file · JSON