Section R15-3-315. Credit Purchases of Cigarette Tax Stamps

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A cigarette distributor may increase its credit limit for cigarette tax stamp purchases by increasing the amount of its bond on file with the Department.

Historical Note

Adopted effective March 18, 1981 (Supp. 81-2).

Amended effective November 5, 1986 (Supp. 86-6). Former Section R15-3-315 repealed, new Section R15-3- 315 renumbered from R15-3-321 and amended effective June 20, 1990 (Supp. 90-2).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).

                    
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