Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon.Acts 1977, No. 546, § 18; A.S.A. 1947, § 84-4518. Every consumer shall require when he or she purchases, receives, takes into his or her possession, or has delivered upon his or her premises cigarettes in packages, cartons, or other containers, that the proper stamps be affixed in the manner required by this subchapter to show that the tax has been paid thereon.Acts 1977, No. 546, § 18; A.S.A. 1947, § 84-4518.
Arkansas Legal Code