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)]