42-3051. Levy of tax In addition to all other taxes there is levied and imposed and there shall be collected and deposited, pursuant to sections 35-146 and 35-147, in the manner provided by this chapter, taxes on all spirituous, vinous and malt liquors and on all cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other […]
42-3052. Classifications of luxuries; rates of tax The taxes under this chapter are imposed at the following rates: 1. On each sealed container of spirituous liquor at the rate of three dollars per gallon and at a proportionate rate for any lesser or greater quantity than one gallon. 2. On each container of vinous liquor, […]
42-3053. Method of payment; receipts; electronic filings of returns, reports and other documents; license applications and requests for refund or rebate; definition A. All orders for the purchase or receipt of tax stamps required under this chapter must be submitted pursuant to an electronic filing program established by the department. Except as provided in subsection […]
