Section 78:7-a Nature of Tax.
All taxes upon tobacco products under this chapter are declared to be a direct tax upon the consumer at retail and shall conclusively be presumed to be pre-collected for the purpose of convenience and facility only. Accordingly, the commissioner may collect the tax directly from consumers who purchase unstamped tobacco products.
Source. 1955, 256:2, eff. July 14, 1955. 2008, 341:20, eff. Sept. 5, 2008.