32 V.S.A. § 7775 — Retail dealers

Within 24 hours after coming into possession of any cigarettes not bearing proper
stamps evidencing payment of the tax imposed by this chapter and before selling the
same, each retail dealer shall affix or cause to be affixed stamps of the proper denomination
to each individual package of cigarettes as required by section 7771 of this title and in such manner as the Commissioner may specify in regulations issued pursuant
to this chapter. (Amended 2015, No. 57, § 77, eff. June 11, 2015.)