As used in this chapter, "stamps" means the stamps printed, manufactured, or made by authority of the department, as provided in this chapter, and issued, sold, or circulated by it and by the use of which the tax levied under this chapter is paid. The term also means any impression, indicium, or character imprinted upon individual packages of cigarettes by a metered stamping machine or other device such as may be authorized by the department for use by the holder of a certificate under the provisions of this chapter and by the use of which the tax levied under this chapter shall be paid.

As amended by P.L.2-1988, SEC.23; P.L.191-2016, SEC.3; P.L.128-2026, SEC.39.