REVENUE
42.31 - miscellaneous tax -- commercial activities
42.31.101
affixing cigarette tax insignia
42.31.102
marking unstamped cigarettes
42.31.103
security of unstamped cigarettes
42.31.104
use of stamping equipment
42.31.105
storage of stamps
42.31.106
examination of cigarettes
42.31.107
accounting control of cigarette distribution
42.31.108
sales of unstamped cigarettes
42.31.109
sale of other state-stamped cigarettes
42.31.110
wholesale/retail prices
42.31.111
purchasing roll or hand-applied cigarette tax insignia
42.31.121
corporate applicants for cigarette licenses
42.31.122
decals on vending machines
42.31.131
cigarette tax refunds
42.31.201
definitions
42.31.202
payment of tax
42.31.203
out-of-state wholesalers
42.31.204
payment of tax by retailer
42.31.205
display of notice of tax
42.31.206
a tobacco product labeled as anything other than a cigarette
42.31.207
department determinations
42.31.208
contested case and judicial review of determinations
42.31.211
wholesaler invoices
42.31.212
statement by wholesaler
42.31.213
wholesaler and retailer records
42.31.214
department examinations and preservation of records
42.31.221
credits for unsaleable tobacco products other than cigarettes
42.31.301
general policy
42.31.302
complaints, investigations, and penalties
42.31.303
wholesale and retailer records
42.31.304
date of mailing as date of payment
42.31.305
pricing to meet competition
42.31.306
sales/purchases below cost - rebates
42.31.307
premium promotions
42.31.308
wholesale/retail prices
42.31.309
definitions
42.31.310
cost survey
42.31.311
appeals and hearings
42.31.312
order of approval of a lower cost
42.31.313
cost data and analysis
42.31.314
basic cost
42.31.315
guidelines for wholesalers
42.31.316
guidelines for retailers
42.31.317
protective order for confidential information
42.31.318
common carrier reporting requirement
42.31.320
tobacco products defined regarding sales to minors
42.31.325
license
42.31.326
applicability of tobacco product licenses; premises requirements
42.31.330
decals on vending machines
42.31.331
sales from vending machines
42.31.335
signs
42.31.340
packaging of tobacco products
42.31.345
penalties for youth access
42.31.350
use of tobacco products in public school buildings
42.31.401
reporting requirements
42.31.402
refund procedures
42.31.403
examination of records
42.31.404
retention of records
42.31.405
exemptions
42.31.406
definitions
42.31.407
calendar year election
42.31.408
collection and determination of fee for prepaid subscribers
42.31.409
when the service fee is collected from the service subscriber
42.31.501
definitions
42.31.502
record requirements
42.31.503
advance telecommunications infrastructure credit
42.31.504
collection of tax and hearing rights
42.31.505
annual payments for small filers
42.31.506
application for reporting on an accrual basis
42.31.507
taxation of internet revenue
42.31.510
penalty and interest
42.31.515
effective dates
42.31.601
definitions
42.31.602
due dates
42.31.603
taxpayer records
42.31.604
offset of surcharge and refund procedures
42.31.701
definitions
42.31.702
reporting requirements
42.31.703
department examinations and preservation of records
42.31.704
credit for goods returned to manufacturer
42.31.705
late filing penalties
42.31.706
disputes
42.31.802
tax records
42.31.803
estimation and collection of delinquent or unpaid fees
42.31.810
hearing rights
42.31.902
reporting requirements for the public service commission and consumer council
42.31.1002
fee
42.31.1101
local-option marijuana excise tax; notification requirements of a locality; affected dispensary reporting and tax payment requirements
42.31.2101
definitions
42.31.2102
applicability
42.31.2103
federal projects
42.31.2104
contractor's return required for public works projects
42.31.2111
application for license
42.31.2112
renewal applications
42.31.2113
change in class or name
42.31.2114
equipment list
42.31.2121
contract award report by agency
42.31.2122
gross receipts withholding by agency
42.31.2131
contract award report by contractor awarded contract
42.31.2132
gross receipts payment by contractor
42.31.2133
additional report and withholding requirements in case of sublet contract
42.31.2134
estimation of tax upon failure to file and pay tax
42.31.2141
personal property tax refund
42.31.2142
corporation license tax credit
42.31.2143
state income tax credit
