§245-21 - Payment of tax through use of stamps; exemptions.

PART II. 
STAMPING OF CIGARETTES

[§245-21]  Payment of tax through use of
stamps; exemptions.  (a)  The tax imposed under section 245-3 upon the sale
or use of cigarettes shall be paid by licensees through the use of stamps.

(b)  The department may provide by rule that
the tax imposed under section 245-3 upon the sale or use of cigarettes may be
paid without the use of stamps in connection with a particular type of
transaction. [L 2000, c 249, pt of §1 and §20(2)]