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