"Stamps" defined
Sec. 9. Unless the context requires otherwise, "stamps" shall mean
the stamps printed, manufactured, or made by authority of the
department, as provided in this chapter, and issued, sold, or
circulated by it and by the use of which the tax levied under this
chapter is paid, or any impression, indicium, or character imprinted
upon individual packages of cigarettes, cigarette papers, or tubes by
a metered stamping machine or other device such as may be
authorized by the department for use by the holder of a certificate
under the provisions of this chapter and by the use of which the tax
levied under this chapter shall be paid.
(Formerly: Acts 1947, c.222, s.9.) As amended by P.L.2-1988,
SEC.23.
Last modified: May 28, 2006