---
kind: "unit"
title: "15"
title_heading: "Commerce and Trade"
key: "ch10A"
level: "chapter"
label: "Chapter 10A"
heading: "Collection of State Cigarette Taxes"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/15/ch10A"
sections_count: 5
---

# Chapter 10A — Collection of State Cigarette Taxes

Title 15 — Commerce and Trade

## Sections

- [§375. Definitions](/usc/15/375.md)
- [§376. Reports to State tobacco tax administrator](/usc/15/376.md)
- [§376a. Delivery sales](/usc/15/376a.md)
- [§377. Penalties](/usc/15/377.md)
- [§378. Enforcement](/usc/15/378.md)