904. IMPACT OF TAX BORNE BY CONSUMER - SEPARATE STATEMENT ON INVOICE - METHOD OF COLLECTION UNAFFECTED.

The impact of the tax levied by this Chapter is hereby declared to be on the vendee, user, consumer or possessor of cigarettes within the Reservation and when this tax is paid by any other person such payment shall be considered as an advance payment and shall thereafter be added to the price of the cigarettes and recovered from the ultimate consumer or user. In making a sale of cigarettes within the Reservation, a distributor may separately state and show upon the invoice covering such sale the amount of tax on the cigarettes sold. The provisions of this Section shall no way affect the method of collection of such tax on cigarettes.