Legal Resources - Tax Rules

Tax Rules: Final: 5703-15

5703-15-07 - Limiting sale of stamps to licensed dealers

The treasurer of state and the treasurer’s agents may sell cigarette tax stamps only to licensed wholesale dealers except pursuant to specific authority of the tax commissioner.

Effective: 9-17-04

Promulgated under: 5703.14

Prior effective dates: 11-17-55 as TX-33-01