Section 45-27-247.03

Published: 2015

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Section 45-27-247.03

Section 45-27-247.03Tobacco stamps.

The tax herein levied shall be paid through the use of stamps herein provided for. Stamps in denominations to the amount of the tax shall be affixed to each individual package of cigarettes. The stamps shall be affixed in such manner that their removal will require continued application of water or steam.

(Act 1953, No. 565, p. 805, §4.)