42-3053. Method of payment; receipts


All remittances of taxes imposed by this chapter, including remittances for the
purchase of stamps, shall be made by bank draft, check, cashier's check, money order or
money to the department, which shall issue receipts to the taxpayers. A remittance other
than cash does not constitute a final discharge of liability for the tax levied by this
chapter until it has been paid in cash to the department.