27-69-17 - When distributors not required to affix stamps.
§ 27-69-17. When distributors not required to affix stamps.
Any distributor engaged in manufacturing tobacco products in this state shall not be required to affix stamps to manufactured cigarette products before delivery to wholesalers qualified to affix stamps under the provisions of this chapter, but shall affix the required stamps to any taxable cigarettes delivered to retailers or consumers.
Sources: Codes, 1942, § 10189.5; Laws, 1955, Ex. Sess, ch. 115, § 7; Laws, 1985, ch. 351, § 11, eff from and after June 1, 1985.