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

PART II. STAMPING OF CIGARETTES

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

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