| Subchapter I | Definitions |
| Subchapter II | Levy and Collection of Tax |
| 5305 | Levy of tax, limitation; exemption |
| 5306 | Liability for payment of tax |
| 5307 | License for sales of tobacco products |
| 5308 | License charges |
| 5309 | Application for license |
| 5310 | Issuance of licenses; display |
| 5311 | Expiration of licenses |
| 5312 | Replacement of licenses |
| 5313 | Suspension or revocation of license |
| 5314 | Transfer of license |
| 5315 | Tobacco product tax stamps; affixing; amount; cancellation |
| 5316 | Design and sale of stamps |
| 5317 | Time for affixing stamps; reporting requirements; violation |
| 5318 | Appointment of stamp affixing agents; commission |
| 5319 | Alternate method of collection; other tobacco products |
| Subchapter III | General Provisions |
| 5321 | Duties imposed on licensed tobacco product dealers; lists |
| 5322 | Duties imposed on manufacturer's representatives |
| 5323 | Taxpayer's protest |
| 5324 | Sample packs |
| 5325 | Late filing penalty |
| 5326 | Refunds |
| 5327 | Exempt sales |
| 5328 | Invoices or delivery tickets and purchase orders required in certain cases |
| 5329 | Administration by Department; rules and regulations |
| 5330 | Bonds |
