27-70-5 - Fee on sale, use, consumption or distribution of nonsettling-manufacturer cigarettes; exemption.
§ 27-70-5. Fee on sale, use, consumption or distribution of nonsettling-manufacturer cigarettes; exemption.
(1) A fee is imposed on the sale, use, consumption or distribution in this state of:
(a) Nonsettling-manufacturer cigarettes if a stamp is required to be affixed to a package of those cigarettes under the Tobacco Tax Law; and
(b) Nonsettling-manufacturer cigarettes that are sold, purchased or distributed in this state but that are not required to have a stamp affixed to a package of those cigarettes under the Tobacco Tax Law, including cigarettes sold, purchased or otherwise distributed in this state for sale outside of this state.
(2) The fee imposed by this chapter does not apply to cigarettes that are included in computing payments due to be made by a settling manufacturer under the tobacco settlement agreement.
(3) The fee imposed by this chapter is in addition to any other privilege, license, fee or tax required or imposed by state law.
(4) Except as otherwise provided by this chapter, the fee imposed by this chapter is imposed, collected, paid, administered and enforced in the same manner, taking into account that the fee is imposed on nonsettling manufacturers, as the taxes imposed by the Tobacco Tax Law, as appropriate.
Sources: Laws, 2009, 2nd Ex Sess, ch. 85, § 3, eff from and after July 1, 2009.