Missouri Code of State Regulations — Title 12 (Department of Revenue)
12 CSR 10-16.040
Tax Evidenced by Stamps
PURPOSE: This rule explains the authorization and use of stamps.
# (1)
The director of revenue will only furnish tax stamps to licensed Missouri wholesalers that purchase all unstamped cigarettes directly from the manufacturer.
# (2)
Cigarette tax stamps cannot be loaned, sold, exchanged or otherwise transferred by any wholesaler to any other wholesaler or any other person without prior approval of the director of revenue.
# (3)
A cigarette tax stamp is considered canceled when affixed to a package of cigarettes.
AUTHORITY: sections 66.380 and 210.320, RSMo Supp. 1995 and 136.030, 136.120, 149.015 and 149.021, RSMo 1994.* Cigarette Tax Regulation 3 was last filed Dec. 31, 1975, effective Jan. 10, 1976.
Amended: Filed Feb. 9, 1996, effective Jan. 1, 1997.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
Amendment history
AUTHORITY: sections 66.380 and 210.320, RSMo Supp. 1995 and 136.030, 136.120, 149.015 and 149.021, RSMo 1994.* Cigarette Tax Regulation 3 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 9, 1996, effective Jan. 1, 1997. *Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978
Source: view the official PDF
In this chapter (17 sections)
- 12 CSR 10-16.010 · Prior Rulings
- 12 CSR 10-16.020 · Definitions
- 12 CSR 10-16.030 · Cigarette Tax Levied
- 12 CSR 10-16.040 · Tax Evidenced by Stamps
- 12 CSR 10-16.050 · Use of Tax Stamps
- 12 CSR 10-16.060 · Sample Cigarettes
- 12 CSR 10-16.070 · Discount Allowed
- 12 CSR 10-16.080 · Use of Meter Machines
- 12 CSR 10-16.090 · Purchase on Deferred Payment Basis
- 12 CSR 10-16.100 · Payment on Deferred Payment Basis
- 12 CSR 10-16.110 · Unsaleable Packages of Cigarettes
- 12 CSR 10-16.120 · Missouri Cigarette Wholesaler’s License
- 12 CSR 10-16.130 · Record Keeping Requirements
- 12 CSR 10-16.140 · Common Carriers, Bonded Warehousemen and Bailees
- 12 CSR 10-16.150 · Possession of Unstamped Cigarettes
- 12 CSR 10-16.160 · Release of Bonding Requirement
- 12 CSR 10-16.170 · Adjustments to the Distribution of St. Louis County…