10-50-3. Tax imposed on cigarettes held for sale--Rates of tax.
63 words·~1 min read·
/sd/title-10/chapter-10-50/10-50-3A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
A tax is imposed, whether or not a sale occurs, at the following rates on all cigarettes held in this state for sale by any person:
Class A, on cigarettes weighing not more than three pounds per thousand, seventy-six and one-half mills on each cigarette.
Class B, on cigarettes weighing more than three pounds per thousand, seventy-six and one-half mills on each cigarette.