Cancellation and removal of stamps

Any person subject to the tax imposed by this article who affixes a soft drink stamp to a container shall be required to immediately cancel the stamp by writing or marking initials thereon and the date upon which the stamp was affixed. When any container to which a stamp has been affixed is emptied, the person emptying the same or on whose behalf the same has been emptied shall be required to immediately remove or deface the tax stamp thereon.

Source: view the official text

In this chapter (40 sections)

11-17-14 · 11-17-14
11-17-15 · 11-17-15
11-17-16 · 11-17-16
11-17-17 · Enforcement powers
11-17-18 · 11-17-18
11-17-19 · Penalty for failure to file report when no tax due
11-17-19A · Criminal penalties
11-17-19B · Certain tax-not-paid tobacco products declared contraband
11-17-19C · Magistrate courts have concurrent jurisdiction
11-17-20 · Transportation of unstamped cigarettes or tax-not-paid…
11-17-20A · Criminal penalty for unlawful transportation of…
11-17-20B · Vending machines; presence of tax-not-paid tobacco products
11-17-21 · Severability
11-17-22 · General procedure and administration
11-17-23 · Special study on impact of tax on tobacco products other…
11-18-1 · 11-18-1
11-19-1 · Definitions
11-19-2 · Excise tax on bottled soft drinks, syrups and dry mixtures;…
11-19-3 · 11-19-3
11-19-4 · Affixing of tax stamps or tax crowns
11-19-4A · Cancellation and removal of stamps
11-19-4B · Disposition of unused crowns; penalty for violation
11-19-5 · Purchase of tax stamps or tax crowns; discounts and…
11-19-5A · Due date of reports; additional reports; extension of time
11-19-5B · Additional penalty for late filing or payment
11-19-5C · 11-19-5C
11-19-6 · 11-19-6
11-19-7 · 11-19-7
11-19-7A · Seizure and sale of soft drink syrups by commissioner;…
11-19-8 · 11-19-8
11-19-9 · Altering, counterfeiting or reusing tax stamps or tax crowns;…
11-19-10 · Penalties; crimes
11-19-11 · Separability
11-19-12 · General procedure and administration
11-19-13 · Effective date of repeal of article
11-20-1 · Authority of other states and their political subdivisions to…
11-21-1 · Legislative findings
11-21-2 · Short title; arrangement and classification
11-21-3 · Imposition of tax; persons subject to tax
11-21-3A · Imposition of tax; persons subject to tax

Full table of contents →