Affixing Authorized Tax Stamps

005.01 Authorized tax stamps of the proper denomination are to be affixed to each individual package of cigarettes so that they adhere securely in accordance with the instructions of the manufacturer of the stamps. 005.02 Authorized tax stamps are to be affixed as to assure the destruction of the stamp when the package is opened. 005.03 Authorized tax stamps are not to be affixed to the carton, case, or container of cigarettes, other than the individual package. 005.04 Within 48 hours after a duly licensed stamping agent opens an original, sealed, manufacturer's shipping container or case of cigarettes in order to affix Nebraska authorized tax stamps or the tax stamps or impressions of any other state, all packages of cigarettes in the container or case are to be stamped in one continuous operation. 005.05 Duly licensed stamping agents may not have in their possession packages of cigarettes, other than those in the original, sealed, manufacturer's shipping container or case to which authorized tax stamps or tax stamps or impressions of any other state have not been affixed. 005.06 Authorized tax stamps must be canceled prior to the time of sale by the stamping agent. (Neb. Rev. Stat. §§ 77-2602, 77-2603, 77-2606, and 77-2607. March 21, 2022.)