Chapter 10 - Excise Tax on Imports

11.1001 Imposition-Basis for computation- Conditional release.

(a) An excise tax shall be levied and paid at…

11.1002 Amount of tax on certain items.

(a) The tax on each item is: (1) beer, malt e…

11.1002.1 Cigarette excise tax—Violation—Penalty.

A person, firm, or corporation who fails to p…

11.1003 Emergency tax power of Governor.

The Governor shall have emergency power to im…

11.1003.1 Exemption for specially-equipped motor vehicles.

Any motor vehicle, which has been specially e…

11.1004 Customs regulations applicable.

The provisions of 27.1001 et seq., apply to t…

11.1020 Abolition of customs duties on imports.

(a) There shall be no duties levied on import…

11.1021 Authority to reimpose import duties.

The Governor is authorized to reimpose any im…

11.1031 Hard liquor tax—Exemption—Disposition.

Repealed by PL 18-53.

11.1041 Soft drink tax—Levy—Rate.

There is levied and assessed upon, and there…

11.1042 Soft drink tax—Attachment of tax liability.

The tax levied by this chapter shall attach a…

11.1043 Soft drink tax—Report and payment.

The manufacture or producer shall prepare a q…

11.1044 Soft drink tax – Export drawback of taxes paid.

There shall be allowed to any applicant there…

11.1045 Soft drink tax—Violation—Penalty.

A person, firm or corporation who knowingly v…