77-2607 Wholesale dealer; stock; exempt from tax; conditions.
77-2607. Wholesale dealer; stock; exempt from tax; conditions.Each wholesale dealer may set aside such portion of his stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix the above-mentioned stamps or tax impressions thereon; Provided, that if said stock is not disposed of and out of the possession of the said wholesale dealer within thirty days of the date of receipt thereof, the said cigarettes, packages or pieces, must immediately be stamped as required by the provisions of sections 77-2601 to 77-2615. Each wholesale dealer shall immediately mark in ink on each unopened box, carton or other container of such cigarettes, received and the date of receipt and shall affix his signature thereto. Within forty-eight hours after such box, carton or other container is opened he must immediately affix such stamps or tax impressions to each package therein and cancel the stamps affixed thereto in the manner herein designated. SourceLaws 1947, c. 267, § 7, p. 863.