63-2501 — PURPOSE


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 25
                            CIGARETTE AND TOBACCO
                                PRODUCTS TAXES
    63-2501.  PURPOSE. It is the intent and purpose of this act to levy a tax
on all cigarettes sold, used, consumed, handled or distributed within this
state, and to collect the tax from the person who first sells, uses, consumes,
handles, or distributes the cigarettes.