Presumption of tax on unstamped cigarettes
Except as otherwise provided in section 42-1127, subsection F and section
42-3452, subsection B, for the purpose of proper administration and to prevent
evasion of the taxes imposed by this chapter, until the contrary is established,
it is presumed that cigarettes that are sold, distributed, used or consumed
by a person in this state, but not placed in packages or containers on
which official tax stamps are affixed, are intended for first sale by
the person and are subject to the taxes imposed by this chapter.