Stamps; evidence of tax paid
Sec. 14. All taxes levied, assessed, and imposed by this chapter
shall be paid and the payment thereof evidenced by the purchase of
stamps and by affixing the same to the individual packages, cigarette
papers, wrappers, and tubes and duly cancelling said stamps, as
provided in this chapter, but there shall be no further tax assessed,
imposed, or collected by virtue of this chapter upon the sale or use
of any package of cigarettes, cigarette papers, wrappers, or tubes
upon which said stamps have been previously affixed as provided by
this chapter.
(Formerly: Acts 1947, c.222, s.13.) As amended by P.L.2-1988,
SEC.26.
Last modified: May 28, 2006