REVENUE AND TAXATION
CIGARETTE AND TOBACCO PRODUCTS TAXES
63-2501. Purpose. It is the intent and purpose of this act to levy a tax on all cigarettes sold, used, consumed, handled or distributed within this state, and to collect the tax from the person who first sells, uses, consumes, handles, or distributes the cigarettes.
[63-2501, added 1974, ch. 211, sec. 1, p. 1548.]