La. Admin. Code tit. 61, § 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.
Notes
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