§ 42-3006 — Tax stamps; general requirements

A. The department shall prepare and have on hand official adhesive stamps according to the classifications in section 42-3052 of luxuries upon which a tax is imposed by this chapter and for which the department either collects payment or prepayment of the tax through the purchase of such stamps or requires the affixation of stamps to indicate the tax-exempt nature of the luxuries.

B. The stamps shall have both of the following characteristics:

1. Be of a character so that they cannot be removed when once attached to an article without destroying them.

2. Be printed in the form and manner prescribed by the director.

C. Any tax stamp required under this chapter must be securely affixed to some visible part of the package or container and must remain firmly adhered to the package or container during possession by the consumer, except as otherwise provided.

D. Cigarette stamps shall also meet the requirements of article 11 of this chapter.