1003. AFFIXING STAMPS TO CIGARETTES

1003 AFFIXING STAMPS TO CIGARETTES 1003.1 Except as provided in § 1004, tax stamps shall be physically affixed on the bottom end of original packages of cigarettes; except that when affixed to round or flat packages of fifty (50) cigarettes or more, the stamp must be so placed that it will be destroyed when the package is opened. 1003.2 A person who maintains a place of business outside the District for the manufacture or sale of cigarettes and who has a wholesale license issued under the provisions of the Act, may affix proper tax stamps to original packages of cigarettes before bringing or causing the cigarettes to be brought into the District for sale. SOURCE: Final Rulemaking published at 29 DCR 2804, 2805 (July 2, 1982).