§ 44-20-18 - Securing stamps. - Rhode Island Statutes

SECTION 44-20-18

   § 44-20-18  Securing stamps. – The tax administrator shall secure stamps, of those designs, types, anddenominations as the tax administrator prescribes, suitable to be affixed topackages of cigarettes as evidence of the payment of the tax imposed by §44-20-12. Each roll of stamps, or group of sheets, shall have a separateserial number, which shall be legible at the point of sale. The administratorshall keep records of which distributor purchases each roll or group of sheetsidentified by serial number. If the administrator permits distributors topurchase partial rolls or sheets, in no case may stamps bearing the same serialnumber be sold to more than one distributor. The remainder of the roll orsheet, if any, shall either be retained for later purchases by the samedistributor or destroyed. The tax administrator is the custodian of the stampsand of the dies, plates, and other materials and things used in the manufactureof the stamps.