TITLE 63

REVENUE AND TAXATION

CHAPTER 25

CIGARETTE AND TOBACCO PRODUCTS TAXES

63-2529.  Applicability. (1) This act does not apply to:

(a)  Cigarettes imported or brought into the United States for personal use; or

(b)  Cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. section 1555(b) and any implementing regulations. Provided however, that this chapter shall apply to any such cigarettes that are brought back into the customs territory for resale within the customs territory.

(2)  The penalties provided in this chapter are in addition to any other penalties imposed under other law.

History:

[63-2529, added 2000, ch. 351, sec. 1, p. 1181.]