Section 42-3251 - Levy and collection of tobacco taxA. In addition to all other taxes, and in addition to the tax levied and imposed by article 2 of this chapter, there is levied and shall be collected by the department and paid to the state treasurer in the manner provided by this chapter on all cigarettes, cigars, smoking tobacco, plug tobacco, snuff and other forms of tobacco the following tax: 1. On each cigarette, 2 cents.2. On smoking tobacco, snuff, fine cut chewing tobacco, cut and granulated tobacco, shorts and refuse of fine cut chewing tobacco, and refuse, scraps, clippings, cuttings and sweepings of tobacco, excluding tobacco powder or tobacco products used exclusively for agricultural or horticultural purposes and unfit for human consumption, 4.5 cents per ounce or major fraction of an ounce.3. On all cavendish, plug or twist tobacco, 1.1 cents per ounce or fractional part of an ounce.4. On each twenty small cigars or fractional part weighing not more than three pounds per thousand, 8.9 cents.5. On cigars of all descriptions, except those included in paragraph 4, made of tobacco or any tobacco substitute: (a) If manufactured to retail at not more than 5 cents each at 4.4 cents on each three cigars.(b) If manufactured to retail at more than 5 cents each, 4.4 cents on each cigar.Caution: 1998 Prop. 105 applies