Affixing stamps; invoices
Sec. 18. Every distributor, upon the receipt of cigarettes taxed
under this chapter, shall cause each individual package to have the
requisite denomination and amount of stamps firmly affixed. Every
retailer, upon receipt of cigarettes not having the proper amount of
stamps firmly affixed, to each individual package, or stamped by a
meter stamping machine, by a distributor shall stamp or firmly affix
stamps immediately on each individual package. Provided, however,
that any distributor engaged in interstate business, shall be permitted
to set aside such part of his stock as may be necessary for the
conduct of such interstate business without affixing the stamps
required by this chapter. Every distributor, at the time of shipping or
delivering any cigarettes, shall make a duplicate invoice, showing
complete details of each transaction, and shall retain the duplicate
subject to the inspection by the department or its agent. Every
distributor shall include with each shipment or delivery of cigarettes
an invoice showing complete details of the transactions. Every
retailer shall retain for not less than two (2) weeks the invoice
included with each shipment or delivery of cigarettes subject to
inspection by the department or its agent. A retailer may request a
duplicate invoice from a distributor.
(Formerly: Acts 1947, c.222, s.17.) As amended by P.L.2-1988,
SEC.29; P.L.252-2003, SEC.2.
Last modified: May 28, 2006