La. Admin. Code tit. 61 § I-5111

Current through Register Vol. 50, No. 11, November 20, 2024

Section I-5111 - Affixing of Tax Stamps

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.

La. Admin. Code tit. 61, § I-5111

Promulgated by the Department of Revenue, Office of Legal Affairs, Tax Policy and Planning Division, LR 501672 (11/1/2024).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:843(F) and R.S. 47:1511.