Display of tax stamps on individual packages of cigarettes

Authority: IC 6-7-1-15; IC 6-8.1-3-3 Affected: IC 6-7-1-14 Sec. 20. (a) Approved tax stamps furnished and sold by the department must be physically affixed to individual packages of cigarettes, cigarette papers, cigarette tubes, and cigarette wrappers. (b) Tax stamps shall be securely attached to each individual package of cigarettes so as to be clearly visible. (c) Tax stamps must be placed on each individual package originally sold to consumers as distinguished from the carton or larger containers of cigarettes. (Department of State Revenue; Reg. 6-7-1-15(d)(010); filed Aug 4, 1982, 3:02 p.m.: 5 IR 1802; filed Jan 12, 2015, 12:14 p.m.: 20150211-IR-045140146FRA)