1. (2) The use of stamps and any machines or devices for their application by any distributor shall be subject to the approval of the secretary of revenue and the approval may be withdrawn at any time at the discretion of the secretary of revenue.
2. (3) To be properly stamped the full revenue stamp and at least 50% of the surrounding “field” shall be clearly visible in a proper position on the cigarette package.

3. (4) To be considered properly stamped an identifying code number shall also be clearly affixed to the cigarette package by the distributor or in a method approved by the secretary of revenue.

   Note: Section Tax 9.19 interprets ss. 139.32 (2) and (3) and 139.34 (7), Stats.

History

History: Cr. Register, February, 1967, No. 134, eff. 3-1-67; am. Register, June, 1975, No. 234, eff. 7-1-75; am. Register, August, 1996, No. 488, eff. 9-1-96; CR 13-013: am. (title), r. (1), am. (2) Register August 2013 No. 692, eff. 9-1-13.