§ 44-20-28 - Stamping by distributors required.
SECTION 44-20-28
§ 44-20-28 Stamping by distributorsrequired. – (a) Each distributor shall affix, or cause to be affixed, at the location forwhich his or her license is issued, except as provided in this chapter, in themanner the tax administrator may specify in regulations issued pursuant to thischapter, to each package of cigarettes sold or distributed by the distributor,stamps of the proper denominations. Those stamps may be affixed by adistributor at any time before the cigarettes are transferred out of his or herpossession.
(b) Any person who is doing business as both a distributorand a dealer shall maintain separate areas for stamped and unstamped cigarettes.