• § 3-4-60 - Levy and Amount of Tax
  The following state taxes are levied and imposed: (1) There shall be imposed upon the first sale, use, or final delivery within this state...
• § 3-4-61 - Payment of Tax; Report
  (a) Except as may otherwise be authorized in this title, the state excise taxes imposed by this part shall be paid by the licensed...

Last modified: October 14, 2016