CHAPTER 21
CIGARETTE TAX

(Added by O-1503; Amended by O-1664; O-1696; O-1697; provisions suspended by O-1809)

221.1.1 CIGARETTE TAX PROVISIONS.

These provisions have been suspended due to passage by the Legislature of Senate Bill 556, adding Chapter 963 to the Statutes of 1967 which establishes a State Cigarette Tax of Ten (10) cents commencing October 1, 1967; three (3) cents of which will be allocated and paid to cities and counties. Should these State provisions become invalid for any reason, then the provisions of this Chapter 21 shall have been deemed to have been in full force and effect since October 1, 1967.