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59 chapters · 1,237 sections in this title.
11 GCA § 6801 Payment of Tax Through the Use of Stamps
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The tax imposed under this Chapter upon the sale or use of cigarettes shall be paid by licensees through the use of stamps. SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6800, renumbered by the Compiler pursuant to the authority of 1 GCA § 1606.
11 GCA § 6802 Affixation; Required Prior to Distribution; Method and Manner
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(a) A licensee or the authorized agent or designee of a licensee shall affix a stamp to the bottom of each individual package of cigarettes prior to distribution. COL 2026-05-05 (b) No individual package of cigarettes may be sold or offered for sale to the general public unless a…
11 GCA § 6803 Department to Furnish: Stamps, Their Designs, Specifications, and Denominations
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The Department shall furnish stamps for sale to licensees. Stamps shall be of such designs and specifications, and the Department may prescribe denominations as it sees fit. SOURCE: Added by P.L. 34-055:2 (Oct. 14, 2017) as § 6802, renumbered by the Compiler pursuant to the autho…
11 GCA § 6804 Purchase of Stamps
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A licensee may enter or apply to the Department to purchase stamps beginning one hundred eighty (180) days from the date of enactment of this Act. A licensee may authorize a designee to purchase stamps. Such authorization shall be in writing and shall continue until written notic…