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ACT NO. 14

(S.173)

Tobacco; Nonparticipating Manufacturers; Cigarette Sales

This act creates a directory of those brands of cigarettes and roll-your-own tobacco that are approved for sale in this state based upon the manufacturer’s status of being either a signatory to the Master Settlement Agreement or in full compliance with the requirements for nonparticipating manufacturers. The act also provides that individuals and entities who are required to apply a tax stamp on a pack of cigarettes or otherwise pay the applicable tobacco tax on roll-your-own tobacco must regularly report the amount of each cigarette style or brand that is stamped and the amount of roll-your-own tobacco upon which the tax is paid.

Effective Date: July 1, 2003