42-3501. Return and payment by distributors of tobacco products other than cigarettes A. Except for tobacco products described in section 42-3402, every distributor of tobacco products other than cigarettes shall pay the tax imposed by this chapter on all those products received within the state and shall add the amount of the tax to the […]
42-3502. Transport of untaxed other tobacco products prohibited; exceptions; definition A. Except as allowed in section 42-3403, a person may not hold, store or transport untaxed other tobacco products for sale or distribution in this state in any vehicle. B. This section does not apply to either of the following: 1. A vehicle that is […]
42-3503. Acquisition and possession of untaxed other tobacco products; definitions A. A person, other than a manufacturer or an importer shipping into the state, shall be licensed as a distributor if the person acquires or possesses untaxed other tobacco products for sale, barter or exchange or for any other purpose besides or in addition to […]
