When did the Liquor Control Board begin enforcing tobacco tax laws?
The Legislature gave the Board’s Enforcement and Education Division the responsibility for enforcing tobacco tax laws effective August 27, 1997. 98. Is it legal for me to buy cigarettes at an Indian Reservation smoke shop? ANSWER: Normally no. Most smoke shops sell untaxed cigarettes intended for tribal members only. It is unlawful to possess or transport unstamped, untaxed cigarettes UNLESS prior notification has been filed with the Board. Most private individuals do not file such a notice or make arrangements to pay the required taxes. 99. What will happen to me if I buy cigarettes at a smoke shop (or from out-of -state) and take them home? ANSWER: You can be stopped, the cigarettes seized as evidence and a criminal citation issued for a gross misdemeanor. Penalties are set by your local court. In addition, any vehicle the cigarettes are transported in MAY be seized and subject to forfeiture. There is also a civil penalty of $10 per pack or $250, whichever is greater. If you have mor
