42-3006

42-3006. Revenue stamps

(L06, Ch. 278, sec. 7)

A. The department shall prepare and have on hand official adhesive stamps of the
various types according to the classifications set forth in section 42-3052 of luxuries
upon which a tax is imposed by this chapter.

B. The stamps shall be of a character so that they cannot be removed when once
attached to an article without destroying them.

C. The stamps shall be printed in the form and manner prescribed by the director.

D. In lieu of purchasing official tax stamps for cigarettes, a registered
individual described in section 42-3201, subsection C must pay all applicable taxes
imposed by this chapter and chapter 5, article 4 of this title and file a return in a
form and manner prescribed by the department.

E. The department shall prescribe by rule or procedure the method and manner in
which stamps are to be affixed to cigarettes and may provide for the cancellation of
stamps.

F. Cigarette stamps shall also meet the requirements of article 5 of this chapter.