67-4-1002 - Tax imposed.
67-4-1002. Tax imposed.
Every dealer or distributor of tobacco products defined in this part shall pay to the department for exclusive state purposes, taxes in addition to all other taxes or fees, for the privilege of selling cigarettes and tobacco products in this state.
[Acts 1937, ch. 133, § 4; 1937, ch. 201, § 1; 1937, ch. 295, § 1; 1937 (3rd E.S.), ch. 7, § 1; 1939, ch. 63, § 1; 1939, ch. 202, § 1; mod. C. Supp. 1950, § 1238.1 (Williams, § 1213.4); Acts 1951, ch. 60, § 1 (Williams, § 1213.4b); modified; impl. am. Acts 1959, ch. 9, § 14; Acts 1963, ch. 34, § 1; 1965, ch. 118, § 2; 1967, ch. 98, § 2; 1969, ch. 250, §§ 1, 2, 5; 1971, ch. 58, § 1; 1972, ch. 457, § 1; 1976, ch. 440, § 2; T.C.A. (orig. ed.), § 67-3102; Acts 1985, ch. 179, § 5.]