Use tax; rate

There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601 , used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602 .