§ 42-3371 – Levy and collection of tax on cigarettes, cigars and other forms of tobacco

42-3371. Levy and collection of tax on cigarettes, cigars and other forms of tobacco (Caution: 1998 Prop. 105 applies) In addition to all other taxes, there is levied and shall be collected by the department in the manner provided by this chapter, on all cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of […]

§ 42-3372 – Disposition of monies

42-3372. Disposition of monies (Caution: 1998 Prop. 105 applies) Notwithstanding section 42-3102, the department shall deposit, pursuant to sections 35-146 and 35-147, monies levied and collected pursuant to this article in the early childhood development and education fund established by section 8-1181 for use as prescribed by title 8, chapter 13.