Part 18.1.6 CIGARETTE TAX 18.1.6.010 Title. 18.1.6.020 Purpose. 18.1.6.030 Applicability. 18.1.6.040 Definitions. 18.1.6.050 Tax Imposed; Taxable Event. 18.1.6.060 Incidence of Tax. 18.1.6.070 Liability for Collection and Payment of Tax. 18.1.6.080 Exemption from Tribal Gross Receipts Tax. 18.1.6.090 Traditional Tobacco Exempt. 18.1.6.100 Reporting and Payment of Tax. 18.1.6.110 Cigarette Vendor License Requirements 18.1.6.120 Prohibited Activities. 18.1.6.130 Audit Authority. 18.1.6.140 Seizure and Sale of Products.