§ 11-9-13.18. Prohibition on the sale or distribution of certain excise tax stamps.
The division of taxation shall not sell or distribute cigarette excise tax stamps, or permit the use of a metering machine as described in § 44-20-20 for any cigarette product packaged with less than twenty (20) cigarettes per package. The sale or distribution of cigarettes in packages of less than twenty (20) is prohibited.
(P.L. 1996, ch. 321, § 1.)