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The Florida Senate

2004 Florida Statutes

PART I
TAX ON CIGARETTES (SS. 210.01-210.22)
(ss. 210.01-210.22)

TAX ON CIGARETTES (SS. 210.01-210.22)

210.01
Definitions.
210.02
Cigarette tax imposed; collection.
210.021
Payment of taxes by electronic funds transfer.
210.03
Prohibition against levying of cigarette taxes by municipalities.
210.04
Construction; exemptions; collection.
210.05
Preparation and sale of stamps; discount.
210.06
Affixation of stamps; presumption.
210.07
Metering machines.
210.08
Bond for payment of taxes.
210.09
Records to be kept; reports to be made; examination.
210.10
General powers of the Division of Alcoholic Beverages and Tobacco.
210.11
Refunds; sales of stamps and payment of tax.
210.12
Seizures; forfeiture proceedings.
210.13
Determination of tax on failure to file a return.
210.14
Warrant for collection of taxes.
210.15
Permits.
210.151
Initial temporary cigarette permits.
210.16
Revocation or suspension of permit.
210.1605
Renewal of permit.
210.161
Examination of records.
210.18
Penalties for tax evasion; reports by sheriffs.
210.185
Prohibition on sale or distribution of cigarettes; criminal penalties; administrative sanctions; applicability.
210.19
Records to be kept by division.
210.20
Employees and assistants; distribution of funds.
210.201
Cancer research facility at the University of South Florida; establishment; funding.
210.22
Declaration of legislative intent.