Tax levied - state constitution
section 21 of article X of the state constitution, there is levied, in addition to the tax levied pursuant to
section 39-28.5-102, a tax on the sale, use, consumption, handling, or distribution of tobacco
products by distributors, at a rate of twenty percent of the manufacturer's
list price. The tax shall be paid to and collected by the department.
The tax shall be imposed in the same manner as the tax described in