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 forms of tobacco, for use as may
be prescribed by law.