§ 4-10 Affixation and Cancellation of Stamps.
RCNY § 4-10
(a)Each agent shall affix to each package of cigarettes subject to the tax the prescribed stamps evidencing the payment of the tax imposed by the law, and shall cancel such stamps before such cigarettes are sold or offered for sale and prior to delivery of such cigarettes to any such dealer in the city, unless stamps have been affixed to such packages of cigarettes and cancelled before such agent received them.
(b)Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein.
(c)The stamps must be so affixed that they are clearly visible to the purchaser. When affixed to "rounds" or "flats" of fifty cigarettes or more, they must be so placed that they will be destroyed when the container is opened. The stamps must be placed on the small, individual packages ordinarily sold to customers as distinguished from the carton or larger containers of cigarettes.
(d)Every agent must keep unstamped cigarettes separate and apart from stamped cigarettes.
