Part II Stamping of Cigarettes

245-21 Payment of Tax Through Use of Stamps; Exemptions

245-22 Affixation; Required Prior to Distribution; Method and Manner

245-22.5 Prohibition Against Stamping or Sale of Cigarettes Not Listed in the Directory Pursuant to Chapter 486P

245-23 Department to Furnish Stamps; Designs, Specifications, and Denominations

245-24 Sales Through Financial Institutions

245-25 Purchase of Stamps; When, by Licensee or Designee

245-26 Price; Payment; Deferred Payment Purchases

245-27 Maximum Amount of Deferred-Payment Purchases; Bond

245-28 Time for Payment of Deferred-Payment Purchases; Manner of Payment

245-29 Suspension or Reduction of Privilege to Purchase on Deferred-Payment Basis

245-30 Penalty for Failure to Make Timely Payment

245-31 Monthly Report on Distribution of Cigarettes and Tobacco Products, and Purchases of Stamps

245-32 Tax Refund or Credit for Cigarettes and Tobacco Products Shipped for Sales or Use Outside the State

245-33 Unused Stamps; Cancellation of Stamps

245-34 Approval of Department Required for Transfer of Stamps

245-35 Unlicensed Possession or Use of Stamps

245-36 Counterfeiting Stamps

245-37 Sale or Purchase of Packages of Cigarettes Without Stamps; Fines and Penalties

245-38 Vending Unstamped Cigarettes

245-39 Penalty Exemptions; Presumptions

245-40 Forfeitures; Disposition

245-41 Enforcement; Injunction; Disposition of Fines

245-41.5 Cigarette Tax Stamp Administrative Special Fund

245-42 Rules