70-2-9. Cigarette stamp tax rates

(a) Designation of rates. Tax rates set out in this Section are for packages of twenty (20) cigarettes. Rates for packages of twenty-five (25) cigarettes are Twenty-five percent (25%) greater than the rates for the twenty-unit packages. (b) Inventories in stock. The rates set out in this Section shall only be applicable to inventories of cigarettes acquired on or after January 1, 2005. (c) Rates effective January 1, 2005, applicable to non-tribal sales. The non-tribal rate is $1.03 per pack and is applicable to all non-tribal sales.