§ 44-20-23 - Payment of tax by manufacturer or shipper outside state.
SECTION 44-20-23
§ 44-20-23 Payment of tax by manufactureror shipper outside state. – When the tax administrator finds that the collection of the tax imposed by thischapter would be facilitated, the tax administrator may, in his or herdiscretion, authorize any person resident or located outside of this state orwho ships cigarettes into this state for sale in this state, to obtain adistributor's license pursuant to this chapter, whether or not the person has aplace of business in this state, upon complying with the requirements of thetax administrator, to affix, or cause to be affixed, the stamps required bythis chapter on behalf of the purchasers of those cigarettes who would betaxable, and the tax administrator may sell the stamps to persons as providedin § 44-20-19 or authorize the use of a machine by such distributors asprovided in § 44-20-20.