Apply For State Tobacco Licenses!

Part II Stamping of Cigarettes

245-21 Payment of Tax Through Use of Stamps; Exemptions

245-22 Affixation; Required Prior to Distribution; Method and Manner

245-22.5 Prohibition Against Stamping or Sale of Cigarettes Not Listed in the Directory Pursuant to Chapter 486P

245-23 Department to Furnish Stamps; Designs, Specifications, and Denominations

245-24 Sales Through Financial Institutions

245-25 Purchase of Stamps; When, by Licensee or Designee

245-26 Price; Payment; Deferred Payment Purchases

245-27 Maximum Amount of Deferred-Payment Purchases; Bond

245-28 Time for Payment of Deferred-Payment Purchases; Manner of Payment

245-29 Suspension or Reduction of Privilege to Purchase on Deferred-Payment Basis

245-30 Penalty for Failure to Make Timely Payment

245-31 Monthly Report on Distribution of Cigarettes and Tobacco Products, and Purchases of Stamps

245-32 Tax Refund or Credit for Cigarettes and Tobacco Products Shipped for Sales or Use Outside the State

245-33 Unused Stamps; Cancellation of Stamps

245-34 Approval of Department Required for Transfer of Stamps

245-35 Unlicensed Possession or Use of Stamps

245-36 Counterfeiting Stamps

245-37 Sale or Purchase of Packages of Cigarettes Without Stamps; Fines and Penalties

245-38 Vending Unstamped Cigarettes

245-39 Penalty Exemptions; Presumptions

245-40 Forfeitures; Disposition

245-41 Enforcement; Injunction; Disposition of Fines

245-41.5 Cigarette Tax Stamp Administrative Special Fund

245-42 Rules




Some of Our Clients Say...

  • I need help keeping my license!
  • I don't know if I'm paying the right taxes!
  • I need help with a refund on my taxes!
  • I have questions about the tax laws for tobacco!
  • I have a tobacco tax audit!
  • I want to apply for state tobacco licenses!
Can you relate to any of these? Good News! 
We Can Help!
Our mission is to help you get the refund you deserve.

Contact Us Today!

  • Please enter your first name.
  • Please enter your last name.
  • Please enter your phone number.
    This isn't a valid phone number.
  • Please enter your email address.
    This isn't a valid email address.
  • Please make a selection.
  • Please enter a message.