Title 40

The department for good cause may grant up to a 30 day extension for the time for making any return required under the provisions of this chapter. (Acts 1980, No. 80-700, p. 1406, §17.)

All taxes or other funds received or collected by the department under the provisions of this chapter shall be deposited in the Treasury without delay. (Acts 1980, No. 80-700, p. 1406, §19.)

There is hereby levied a tax of $.25 per package on all gummed cigarette papers sold at wholesale in this state or imported into this state for use, consumption, or sale at retail. (Acts 1980, No. 80-700, p. 1406, §2.)

Such amount of money as shall be appropriated for each fiscal year by the Legislature to the Department of Revenue with which to pay the salaries, the cost of operation and management of said department shall be deducted, as a first charge thereon, from the taxes collected under …

Before any person engages in the business of selling any of these items on which the tax levied by this chapter has not been paid to the Department of Revenue, such person shall make application to the Department of Revenue upon forms prepared by the department for a license. Sai…

On or before the twentieth day of each month each person on whom the tax levied by this chapter is imposed shall render to the Department of Revenue on forms prescribed by the department a true and correct statement showing the amounts utilized in the measurement of the tax and s…

Any person subject to this chapter who shall fail to make any report required of them by the Department of Revenue or shall fail to keep any of the records required herein shall be guilty of a Class B misdemeanor. Each month of such failure shall constitute a separate offense. (A…