Section 71.1. [Reserved]

Section 71.2. Reserved]

Section 71.3. [Reserved]

Section 71.4. Definitions

Section 71.5. Cigarette tax stamps

Section 71.6. Refunds or credits for cigarette tax stamps

Section 71.7. Exemptions from tax

Section 71.8. Sample cigarettes

Section 71.9. Cigarette stamping agent report requirements

Section 71.10. Cigarette dealer record requirements

Section 71.11. Examination of records, equipment and premises

Section 71.31. Definitions

Section 71.32. Additional cigarette stamping agent responsibilities