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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)