3-47-040  Liability for payment.
   The ultimate incidence and liability for payment of the tax imposed by this chapter is to be borne by the purchaser of liquid nicotine product. It shall be a violation of this chapter for a retail liquid nicotine product dealer to fail to include the tax imposed herein in the sale price of the liquid nicotine product.
(Added Coun. J. 10-28-15, p. 12062, Art. II, § 2; Amend Coun. J. 9-20-18, p. 83345, § 3)