42-3401. Tobacco distributor licenses; application; conditions; revocations and cancellations A. Every person acquiring or possessing for the purpose of making the initial sale or distribution in this state of any tobacco products on which a tax is imposed by this chapter shall obtain from the department a license to sell tobacco products. The application for […]
42-3402. Contraband tobacco products Notwithstanding any other law to the contrary, tobacco products that are ordered, purchased or transported in violation of section 13-3711, 36-798.06 or 42-3461 or section 44-7111, section 3(c) or any other statute under which the tobacco products are subject to seizure and destruction are considered to be contraband for which taxes […]
42-3403. Tobacco product retailers; vehicle as place of business prohibited; exceptions A. A retailer may sell any tobacco product that is not otherwise prohibited by federal or state law from sale for resale, but a retailer may not acquire or possess unstamped cigarettes, or other tobacco products or cigarettes on which taxes levied under this […]
42-3404. Exemptions and exclusions of certain tobacco products from tobacco taxes A. The taxes imposed by this chapter do not apply to: 1. Tobacco products that are sold to the United States army, air force, navy, marine corps or coast guard exchanges and commissaries and navy or coast guard ships’ stores. 2. Tobacco products that […]
42-3405. Tobacco manufacturers, importers, distributors and retailers; recordkeeping and invoicing requirements; retention period A. Except for retail transactions with consumers, each manufacturer, importer and distributor of tobacco products shall maintain copies of invoices or equivalent documentation for each facility and for each transaction that involves the sale, purchase, transfer, consignment or receipt of tobacco products […]
42-3406. Refunds and rebates of tobacco taxes; supporting documentation; distributor’s burden of proof A. Except as otherwise provided under subsection B of this section or by the department for a refund or redemption under section 42-3008 or 42-3460, a distributor requesting any refund or rebate of taxes paid on tobacco products pursuant to article 2, […]
