2005 Arizona Revised Statutes - Revised Statutes §42-3202.03  Cigarette stamps

(L06, Ch. 278, sec. 16)

A. Each roll or sheet of stamps for cigarettes that are required under this chapter shall have a separate serial number that is legible at the point of sale to the cigarette distributor. The department shall use the serial number to keep records of each cigarette distributor who purchases each roll or sheet of stamps. The department shall not sell stamps that have the same serial number to more than one cigarette distributor. The department may sell a partial roll or sheet of stamps to a cigarette distributor and shall retain the remainder of the roll or sheet to subsequently sell to the same cigarette distributor or shall destroy the remainder of the roll or sheet.

B. Only licensed cigarette distributors may purchase, obtain or affix cigarette stamps. Cigarette distributors shall not sell or provide stamps to any other cigarette distributor or person. When affixing cigarette stamps to cigarettes, cigarette distributors shall ensure that the affixation method that is used maintains the legibility of the serial numbers on the stamps.

C. The department may authorize the use of a metering machine. If the department authorizes the use of a metering machine, the department shall assign a unique meter impression number to each cigarette distributor and ensure that the impression is legible at the point of sale. The department shall keep records that indicate the assigned meter impression number for each cigarette distributor.