42-3303. Tax on the consumer; precollection and remission by distributor
A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department:
1. Are considered to be an advance payment.
2. Shall be added to the price of the cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco.
3. Shall be recovered from the consumer.
B. For the purpose of the precollection and remittance of the tax imposed by this article, the distributor shall purchase and affix revenue stamps pursuant to article 11 of this chapter.
Section: Previous 42-3251 42-3251.01 42-3251.02 42-3252 42-3253 42-3301 42-3302 42-3303 42-3303.01 42-3304 42-3305 42-3306 42-3307 42-3308 42-3351 NextLast modified: October 13, 2016