§40.32. Rates of special tax. — Inbound Citations

(a) Every manufacturer of tobacco products shall pay a special (occupational) tax at a rate specified by § 40.32. The tax shall be paid on or before the date of commencing the business of manufacturing tobacco products, and thereafter every year on or before July 1. On commencing business, the tax shall be computed from the first day of the month in which liability is incurred, through the following June 30. Thereafter, the tax shall be computed for the entire year (July 1 through June 30).