42-3001. Definitions In this chapter, unless the context otherwise requires: 1. " Affix" and " affixed" include imprinting tax meter stamps on packages and individual containers as authorized by the department. 2. " Brand family" has the same meaning prescribed in section 44-7111. 3. " Cavendish" means a tobacco product that is smoked from a […]
42-3002. Preemption by state of luxury taxation The area of luxury taxation is preempted by the state. A county, city, town or other political subdivision of this state shall not levy a luxury tax, as long as the urban revenue sharing fund is maintained as provided in section 43-206.
42-3003. Powers of administration and regulation A. This chapter shall be administered by the department of revenue according to chapter 1, articles 1 and 3 of this title and this chapter. B. In the administration of this chapter the department, its agents and representatives shall possess: 1. The powers, duties and authority of police officers […]
42-3004. Rules The department may: 1. Adopt rules, not in conflict with this chapter, necessary for the enforcement of this chapter, including rules relating to refunds of taxes paid under this chapter. 2. Adopt different detailed rules applicable to diverse methods and conditions of sale or use of the luxuries upon which a tax is […]
42-3005. Agents and other employees; bond; credentials; removal A. The department shall appoint, as necessary, such agents, clerks and stenographers authorized by law who: 1. Shall perform duties as may be required not inconsistent with this chapter. 2. May act for the department as it prescribes and as provided by this chapter. B. Each agent […]
42-3006. Tax stamps; general requirements A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or […]
42-3008. Refunds; definitions A. Except as provided in subsection C of this section, the tax imposed by this chapter on any luxury shall be refunded when the amount of the tax has been paid and when one of the following applies: 1. Proof is made to the department that the luxuries were exported from this […]
42-3009. Exemption for articles and substances sold in interstate commerce The tax imposed by this chapter shall not be imposed upon any article or substance sold in interstate commerce and that this state is prohibited from taxing under the Constitution of the United States.
42-3010. Transaction invoices and other records; retention period A. When any wholesaler or distributor in this state sells or delivers to any person any of the luxuries on which a tax is imposed by this chapter, the wholesaler or distributor shall make a duplicate invoice of the transaction, showing the date of delivery, the amount […]
