PURPOSE: This rule explains the authorization and use of stamps.

1. (1) The director of revenue will only furnish tax stamps to licensed Missouri wholesalers that purchase all unstamped cigarettes directly from the manufacturer.
2. (2) Cigarette tax stamps cannot be loaned, sold, exchanged or otherwise transferred by any wholesaler to any other wholesaler or any other person without prior approval of the director of revenue.
3. (3) A cigarette tax stamp is considered canceled when affixed to a package of cigarettes.

AUTHORITY: sections 66.380 and 210.320, RSMo (Supp. 1995) and 136.030, 136.120, 149.015 and 149.021 (1994).* Cigarette Tax Regulation 3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 9, 1996, effective Jan. 1, 1997.

*Original authority: 66.380, RSMo (1967), amended 1993, 1995; 136.030, RSMo (1945), amended 1947, 1949, 1965; 136.120, RSMo (1945); 149.015, RSMo (1974), amended 1982, 1993, 1994; 149.021, RSMo (1974), amended 1982; and 210.320, RSMo (1939), amended 1969, 1976, 1978, 1993, 1995.