As used in this part, unless the context otherwise requires:

1. (1) "Border zone retailer" means a cigarette retailer whose place of business is located within the State of Arkansas and which is:

   1. (A) Within three hundred feet (300') of the Arkansas state line;
   2. (B) Within a city that adjoins the Arkansas state line;
   3. (C) In any city that is separated only by a navigable river from a city that adjoins the Arkansas state line; or

   4. (D) In a city with a population of five thousand (5,000) or more that adjoins a city in another state, which city:

      1. (i) Is divided only by the Arkansas state line; and
      2. (ii) Also has a population of five thousand (5,000) or more; and

2. (2)

   1. (A) "Stamps" means the Arkansas cigarette stamps denoting the tax on cigarettes and that are required to be affixed to cigarettes sold in the State of Arkansas.
   2. (B) The Secretary of the Department of Finance and Administration shall provide stamps to wholesalers and stamp deputies for cigarettes sold within and without border zones.
   3. (C) The secretary may provide separate stamps for each border zone area as needed for the proper enforcement and collection of tobacco products tax.