44-20-30. Manner of affixing stamps

Stamps shall be affixed by a licensed distributor, and shall be affixed to the box or other container from which or in which cigarettes taxed by this chapter are normally sold at retail.  The stamps are affixed in a manner that their removal will require continued application of water or steam.  The required amount of stamps is affixed to each individual package or container.  The tax administrator has power to determine how any particular brand, type, or kind of cigarettes is stamped, if any question arises under this chapter concerning that stamping.