1.  Except as otherwise provided in subsection 3, a tax is hereby levied and imposed upon the use of cigarettes in this state.

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2.  The amount of the use tax is 90 mills per cigarette.

3.  The use tax does not apply where:

(a) Nevada cigarette revenue stamps have been affixed to cigarette packages as required by law.

(b) Tax exemption is provided for in this chapter.