42-3208

42-3208. Return and payment by distributors of
tobacco products other than cigarettes

A. Every distributor of cigars or tobacco products other than cigarettes shall pay
the tax imposed by this chapter on all those products received within the state and shall
add the amount of the tax to the sales price.

B. The distributor shall pay the tax to the department monthly on or before the
twentieth day of the month next succeeding the month in which the tax accrues.

C. On or before that date the distributor shall prepare a sworn return for the
month in which the tax accrues in the form prescribed by the department, showing:

1. The amount of cigars or tobacco products other than cigarettes received in this
state during the month in which the tax accrues.

2. The amount of tax for the period covered by the return.

3. Any other information the department deems necessary for the proper
administration of this chapter.

D. The distributor shall deliver the return, together with a remittance of the
amount of the tax due, to the department.

E. A taxpayer who fails to pay the tax within ten days of the date on which the
payment becomes due is subject to and shall pay a penalty determined under section
42-1125 plus interest at the rate determined pursuant to section 42-1123 from the time
the tax was due and payable until paid.