42-3303. Tax on the consumer; precollection and remission by distributor

A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department:

1. Are considered to be an advance payment.

2. Shall be added to the price of the cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco.

3. Shall be recovered from the consumer.

B. For the purpose of the precollection and remittance of the tax imposed by this article, the cigarette distributor shall purchase and affix revenue stamps pursuant to article 5 of this chapter.

42-3303. Tax on the consumer; precollection and remission by distributor

A. The taxes levied pursuant to this article are conclusively presumed to be direct taxes on the consumer but shall be precollected and remitted to the department by the distributor for purposes of convenience and facility only. The taxes that the distributor precollects and pays to the department:

1. Are considered to be an advance payment.

2. Shall be added to the price of the cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco.

3. Shall be recovered from the consumer.

B. For the purpose of the precollection and remittance of the tax imposed by this article, the cigarette distributor shall purchase and affix revenue stamps pursuant to article 5 of this chapter.