Sec 42-3251.01. Levy and collection of tobacco tax

Latest version.

A. In addition to the taxes imposed by section 42-3251, paragraphs 1 through 5, there is levied and shall be collected an additional tax of one and one-half times the tax prescribed in that section on January 1, 2002.

B. Monies collected pursuant to this section shall be deposited, pursuant to sections 35-146 and 35-147, in the tobacco products tax fund established by section 36-770.

(Caution: 1998 Prop. 105 applies)

                    
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