SubTitle12-302. Cigarette Tax  


Sec. 12-302-1. Affixing of stamps by distributor
Latest version.

(a) A distributor shall affix stamps to the bottom of each unstamped package of cigarettes.

(b) A distributor shall cancel, in ink, the stamps with such distributor's license number.

(Transferred from § 12-313-6a, December 5, 2003; Amended December 5, 2003)