Return and payment by distributors of tobacco products other than cigarettes
A. Except for tobacco products described in section
42-3402, every distributor of tobacco products other than cigarettes shall pay
the tax imposed by this chapter on all those products received within
the state and shall add the amount of the tax to the sales price.
B. The distributor shall pay the tax to the department monthly on or before
the twentieth day of the month next succeeding the month in which the
C. On or before that date the distributor shall prepare a sworn return
for the month in which the tax accrues in the form prescribed by the department, showing:
1. The amount of tobacco products other than cigarettes received in this
state during the month in which the tax accrues.
2. The amount of tax for the period covered by the return.
3. Any other information the department deems necessary for the proper
administration of this chapter, including information required for roll-your-own
tobacco provided under section
D. The distributor shall deliver the return, together with a remittance
of the amount of the tax due, to the department.
E. A taxpayer who fails to pay the tax within ten days of the date on which
the payment becomes due is subject to and shall pay a penalty determined
under section 42-1125 plus interest at the rate determined pursuant to
section 42-1123 from the time the tax was due and payable until paid.