44-20-23. Payment of tax by manufacturer or shipper outside state

When the tax administrator finds that the collection of the tax imposed by this chapter would be facilitated, the tax administrator may, in his or her discretion, authorize any person resident or located outside of this state or who ships cigarettes into this state for sale in this state, to obtain a distributor's license pursuant to this chapter, whether or not the person has a place of business in this state, upon complying with the requirements of the tax administrator, to affix, or cause to be affixed, the stamps required by this chapter on behalf of the purchasers of those cigarettes who would be taxable, and the tax administrator may sell the stamps to persons as provided in § 44-20-19 or authorize the use of a machine by such distributors as provided in § 44-20-20 .