- A. Tax stamps required by R.S. 47:843 and 847 shall be affixed to the bottom of cigarette packages in a manner that is clearly visible to subsequent purchasers. No other stamp, label, decal, mark or sign shall be affixed to or displayed on the bottom of a package of cigarettes without prior written approval from the Department of Revenue.
- B. The stamp shall be affixed in such a manner that it cannot be removed from the package without being mutilated or destroyed.
- C. Each individual package must contain more than 50 percent of the stamp to be considered stamped and taxed.
Authority Note
AUTHORITY NOTE: Promulgated in accordance with R.S. 47:843(F) and R.S. 47:1511.
Historical Note
HISTORICAL NOTE: Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 50:1672 (November 2024).