§ 26-57-1101 — Additional tax - Cigarettes

(a) In addition to the excise or privilege taxes levied under §§ 26-57-208 and 26-57-802 , there is hereby levied a tax of one dollar and twenty-five cents ($1.25) per one thousand (1,000) cigarettes sold in the state. (b) As provided in § 26-57-244 , the Secretary of the Department of Finance and Administration may make a direct assessment of excise tax against any person in possession of unstamped cigarettes.

Legislative History

Amended by Act 2019, No. 910,§ 4202, eff. 7/1/2019. Acts 1997, No. 434, § 5; 2007, No. 817, § 7.