45 IAC 8.1-1-16 Stamp; evidence of tax payment

Sec. 16. (a) Payment of the tax imposed by IC 6-7-1 shall be evidenced by a stamp affixed to or on individual cigarette packages. (b) Payment of the tax on books, and sets of cigarette papers, wrappers, or tubes, made or prepared for the purpose of making cigarettes, shall be evidenced by the proper denomination of stamps affixed to the package containing such books, sets, wrappers, or tubes.