 |
Kotzebue |
 |
Code of Ordinances |
|
|
Title 3. REVENUE AND FINANCE |
|
|
Chapter 3.40. EXCISE TAX ON CIGARETTES AND TOBACCO PRODUCTS |
| § 3.40.010. Applicability of chapter. |
| § 3.40.020. Tax on cigarettes. |
| § 3.40.030. Tax on other tobacco products. |
| § 3.40.040. Intent and purpose of chapter and taxpayer. |
| § 3.40.050. Exemptions. |
| § 3.40.060. Exemption cards. |
| § 3.40.070. License required for dealers in cigarettes or tobacco products—Issuance. |
| § 3.40.080. License fee. |
| § 3.40.090. Expiration and renewal of licenses. |
| § 3.40.100. Transfer of license. |
| § 3.40.110. Refund of tax or license fee. |
| § 3.40.120. Display of license—Surrender of license—Suspension or revocation of license. |
| § 3.40.130. Tax returns. |
| § 3.40.140. Involuntary returns. |
| § 3.40.150. Amended tax returns. |
| § 3.40.160. Application of payments. |
| § 3.40.170. Prohibited acts and penalties. |
| § 3.40.180. Civil fraud. |
| § 3.40.190. Tax lien. |
| § 3.40.200. Interest on unpaid tax. |
| § 3.40.210. Taxpayer, licensee, cardholder or other person remedies. |
| § 3.40.220. Reports by manufacturers. |
| § 3.40.230. Inspection and maintenance of documents and records. |
| § 3.40.240. Administrative regulations. |
| § 3.40.250. Confidentiality of records. |
| § 3.40.260. Severability. |
| § 3.40.270. Definitions. |