R15-3-312. Purchase of Cigarette Tax Stamps

A. A distributor shall obtain unaffixed cigarette tax stamps only from the Department. The Department shall not provide cigarette tax stamps to a person who does not hold a valid distributor’s license issued by the Department. B. A distributor shall not sell, lend, give, purchase, or otherwise transfer cigarette tax stamps to or for another person at any time. C. If a distributor remits payment for cigarette tax stamps by cashier’s check, company check, or money order, the payment shall bear one of the following: 1. The name of the distributor purchasing the cigarette tax stamps as the purchaser or remitter, if the payment is made by cashier’s check or money order; or 2. The name of the distributor purchasing the cigarette tax stamps as the drawer or maker, if the payment is made by company check.