§ 44-20-20. Use of metering machine in lieu of stamps.
The tax administrator, if he or she determines that it is practicable to stamp by
impression packages of cigarettes by means of a metering machine, may, in lieu of
selling stamps under the provisions of § 44-20-19, authorize any licensed distributor to use any metering machine approved by the administrator;
provided, that such meter impressions shall contain a number or mark, legible at the
point of sale, that is unique to the particular distributor; and provided, further,
that the metering machine shall be sealed by the administrator before being used and
shall be used in accordance with regula
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§ 44-20-20. Use of metering machine in lieu of stamps.
The tax administrator, if he or she determines that it is practicable to stamp by
impression packages of cigarettes by means of a metering machine, may, in lieu of
selling stamps under the provisions of § 44-20-19, authorize any licensed distributor to use any metering machine approved by the administrator;
provided, that such meter impressions shall contain a number or mark, legible at the
point of sale, that is unique to the particular distributor; and provided, further,
that the metering machine shall be sealed by the administrator before being used and
shall be used in accordance with regulations prescribed by the administrator. The
administrator shall keep records of which distributor is assigned which meter impression
number. Any licensed distributor authorized by the tax administrator to affix stamps
to packages by means of a metering machine shall make a prepayment, allowing for the
discount, if any, provided for in § 44-20-19, covering the amount of tax for which his or her meter register is set, or in the
discretion of the tax administrator file with the tax administrator a bond in an amount
and with a surety as the tax administrator may determine, conditioned upon the payment
of the tax upon stamped cigarettes. The bond shall be in full force and effect for
a period of one year and a day after the expiration of the bond, unless a certificate
is issued by the tax administrator to the effect that all taxes due to the state have
been paid. The tax administrator shall cause each metering machine approved by the
tax administrator to be read and inspected at least once a month and, unless being
used on a prepayment basis, shall determine at the time of each inspection the amount
of tax due from the distributor using the machine after allowing for the discount,
if any, provided for in § 44-20-19, which tax is due and payable upon demand of the tax administrator or his or her
authorized agent.