42-3205. Unstamped cigarettes
A. A person shall not possess an unstamped cigarette package unless the person is
shipping or transporting unstamped cigarettes pursuant to subsection B of this section,
is a licensed cigarette manufacturer or licensed cigarette importer, is a registered
individual possessing the cigarettes solely for the individual's own use and consumption
in this state pursuant to section 42-3201, subsection C or is a licensed cigarette
distributor who receives unstamped cigarette packages directly from a licensed cigarette
manufacturer or cigarette importer.
B. Except for a licensed cigarette manufacturer, cigarette importer or cigarette
distributor, a person who ships unstamped cigarette packages in or into this state shall
first file with the department a notice of shipment. This subsection does not apply to
any common or contract carrier that is transporting cigarettes through this state to
another location under a proper bill of lading or freight bill that states the quantity,
source and destination of the cigarettes.
C. A person who transports unstamped cigarette packages in or into this state shall
carry in the vehicle used to convey the shipment invoices or equivalent documentation of
the shipment for all cigarettes in the shipment. The invoices or documentation shall
indicate the name and address of the consignor or seller, the name and address of the
consignee or purchaser and the quantity of each brand of cigarettes that is transported.
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