§245-22  Affixation; required prior todistribution; method and manner.  (a)  Beginning January 1, 2001, alicensee or the authorized agent or designee of a licensee shall affix a stampto the bottom of each individual package of cigarettes prior to distribution.

(b)  Beginning April 1, 2001, no individualpackage of cigarettes may be sold or offered for sale to the general publicunless affixed with the stamp required under this section.

(c)  Beginning April 1, 2001, no cigarettepackage may be placed or stored in a vending machine unless affixed with thestamp required under subsection (a).

(d)  The department shall adopt rulesdescribing the method and manner in which stamps are to be affixed to packagesof cigarettes.

(e)  For the purpose of allowing compensationfor the costs necessarily incurred in affixing the proper tax stamps to eachpackage of cigarettes prior to distribution, each licensee or authorized agentor a designee of a licensee purchasing stamps from the department may purchasethe stamps at a reduction of 0.4 per cent of the denominated value of eachstamp purchased.  The reduction shall be the only discount allowed topurchasers from the department.  If a purchaser does not comply with all of theprovisions of title 14, the licensee shall pay the full denominated value ofthe stamps purchased until the licensee has complied.  The department mayincrease or decrease the 0.4 per cent reduction by rule under chapter 91. [L2000, c 249, pt of §1; am L 2001, 270, §8]