42-3202. Payment of tax required to sell
tobacco products
A. Except as provided in subsection B of this section, a person may not:
1. Sell or offer for sale any tobacco products upon which a tax is imposed by this
article to any person within this state unless at the time of the sale, distribution or
transfer the tax has been paid on the tobacco products as evidenced by a stamp or any
other official indicia.
2. Sell cigarettes that have tax stamps affixed unless the tax evidenced by the
stamps is actually paid. The department shall not refund any amount of that tax on the
grounds that the stamps are not required to be affixed to the cigarettes.
B. A distributor licensed pursuant to section 42-3201 may sell, distribute or
transfer tobacco products for which the distributor is licensed to another such licensed
distributor without paying the tax at the time of the sale, distribution or transfer.
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