Fla. Stat. 210.10
General powers of the Division of Alcoholic Beverages and Tobacco

210.01
Definitions 210.02
Cigarette tax imposed 210.03
Prohibition against levying of cigarette taxes by municipalities 210.04
Construction 210.05
Preparation and sale of stamps 210.06
Affixation of stamps 210.07
Machines 210.08
Bond for payment of taxes 210.09
Records to be kept 210.10
General powers of the Division of Alcoholic Beverages and Tobacco 210.011
Cigarette surcharge levied 210.11
Refunds 210.12
Seizures 210.13
Determination of tax on failure to file a return 210.14
Warrant for collection of taxes 210.15
Permits 210.16
Revocation or suspension of permit 210.18
Penalties for tax evasion 210.19
Records to be kept by division 210.20
Employees and assistants 210.021
Payment of taxes by certified check or electronic funds transfer 210.22
Declaration of legislative intent 210.085
Transactions only with permitted manufacturers, importers, distributing agents, dealers, and retail dealers 210.095
Mail order, Internet, and remote sales of tobacco products 210.151
Initial temporary cigarette permits 210.161
Examination of records 210.181
Civil penalties 210.185
Prohibition on sale or distribution of cigarettes 210.201
H. Lee Moffitt Cancer Center and Research Institute facilities 210.205
Cigarette tax distribution reporting 210.1605
Renewal of permit 210.1801
Exempt cigarettes for members of recognized Indian tribes