70-3-102 - Tax stamps Persons liable Duty to affix stamps to package.
70-3-102. Tax stamps Persons liable Duty to affix stamps to package.
(a) The tax pursuant to § 70-3-101 shall be paid, and the stamps provided for in subsection (b) shall be affixed, by the person, firm or corporation first having possession and ownership of such shotgun shells and metallic cartridges, whether such possessor or owner be a wholesaler, jobber, or retailer, after the shells or cartridges have come to rest in this state and are intended to be sold, transferred, conveyed and distributed in this state, or shipped out of this state.
(b) The tax shall be paid by purchase from the wildlife resources agency of stamps of such design and denomination as may be prescribed by the agency. It is the duty of the distributor or dealer, or both, to affix to each package of shotgun shells and metallic cartridges a stamp or stamps so purchased and furnished. The stamps shall be affixed to each package of shotgun shells and metallic cartridges in such a manner that they cannot be removed from the package without the stamp or stamps being destroyed or mutilated. Stamps so affixed shall evidence the payment of the tax imposed.
[Acts 1937, ch. 84, §§ 42, 43; 1945, ch. 37, § 1; impl. am. Acts 1949, ch. 50, § 10; mod. C. Supp. 1950, §§ 5178.51, 5178.52 (Williams, §§ 5176.43, 5176.44); Acts 1974, ch. 481, § 21; T.C.A. (orig. ed.), § 51-302.]