Section R15-3-312. Purchase of Cigarette Tax Stamps

A.      A cigarette distributor shall obtain 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 cigarette distributor shall not sell, lend, give, purchase, or otherwise transfer cigarette tax stamps to or for another person.

C.      If a cigarette 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 cigarette 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 cigarette distributor purchasing the cigarette tax stamps as the drawer or maker, if the payment is made by company check.

Historical Note

Former Section R15-3-316 renumbered to R15-3-312 and amended effective June 20, 1990 (Supp. 90-2). Amended by final rulemaking at 5 A.A.R. 2168, effective June 15, 1999 (Supp. 99-2). Amended by final rulemaking at 14

A.A.R. 4410, effective January 3, 2009 (Supp. 08-4).