§ 11-9-13.18 - Prohibition on the sale or distribution of certain excise tax stamps.
SECTION 11-9-13.18
§ 11-9-13.18 Prohibition on the sale ordistribution of certain excise tax stamps. The division of taxation shall not sell or distribute cigarette excise taxstamps, or permit the use of a metering machine as described in § 44-20-20for any cigarette product packaged with less than twenty (20) cigarettes perpackage. The sale or distribution of cigarettes in packages of less than twenty(20) is prohibited.