42-3006. Revenue stamps

(L06, Ch. 278, sec. 8. Conditionally Eff.)

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. 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. On receiving a completed return and tax payment from a registered individual, the department shall prepare and provide to the registered individual tax stamps in a quantity sufficient to stamp the cigarette packages for which the registered individual filed the return and remitted tax. The stamps may vary from the requirements otherwise provided in this chapter, except that the stamps shall be of a character so that the stamps cannot be removed if attached to an article without being destroyed. The registered individual shall affix the stamps to the cigarette packages to indicate that the registered individual has paid all applicable taxes on the cigarettes and that the cigarettes cannot be sold, bartered, exchanged or otherwise transferred from the possession of the registered individual.

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.

42-3006. Revenue stamps

(L06, Ch. 278, sec. 8. Conditionally Eff.)

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. 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. On receiving a completed return and tax payment from a registered individual, the department shall prepare and provide to the registered individual tax stamps in a quantity sufficient to stamp the cigarette packages for which the registered individual filed the return and remitted tax. The stamps may vary from the requirements otherwise provided in this chapter, except that the stamps shall be of a character so that the stamps cannot be removed if attached to an article without being destroyed. The registered individual shall affix the stamps to the cigarette packages to indicate that the registered individual has paid all applicable taxes on the cigarettes and that the cigarettes cannot be sold, bartered, exchanged or otherwise transferred from the possession of the registered individual.

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.