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This entry was published on 2014-09-22
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SECTION 473
Affixation and cancellation of stamps; presumption
Tax (TAX) CHAPTER 60, ARTICLE 20
§ 473. Affixation and cancellation of stamps; presumption. Each agent
shall affix within the time hereinafter prescribed, to each package of
cigarettes, stamps evidencing the payment of the tax imposed by this
article and shall cancel such stamps before such cigarettes are offered
for sale or before they are otherwise disposed of, unless stamps have
been affixed to such packages of cigarettes and cancelled before such
agent received them. Each dealer, other than an agent, shall immediately
upon the receipt of any cigarettes at his place of business mark in ink
on each unopened box, carton or other container of such cigarettes the
word "received" and the year, month, day and hour of such receipt, and
shall affix his signature thereto, or in any other manner prescribed.

Each retail dealer shall open such box, carton or other container
within twenty-four hours after such receipt and prior to exposing for
sale or selling such cigarettes and examine the packages contained
therein for the purpose of ascertaining whether or not the said packages
have affixed thereto the proper tax stamp; if unstamped or improperly
stamped packages of cigarettes are discovered, the retail dealer shall
immediately notify the dealer from whom said cigarettes were purchased.
Upon such notification, the dealer from whom said cigarettes were
purchased will replace such unstamped or improperly stamped packages of
cigarettes with those upon which stamps have been properly affixed.

Whenever any cigarettes are found in the place of business of such
dealer, other than an agent, without the stamps affixed and cancelled,
or not marked as having been received within the preceding twenty-four
hours, the presumption shall be that such cigarettes are kept therein in
violation of the provisions of this article. Stamps shall be affixed to
each package of cigarettes of an aggregate denomination not less than
the amount of the tax upon the contents therein, and shall be affixed in
such manner as to be visible to the purchaser.