The director of the department of general services shall have printed or manufactured, cigarette and little cigar tax stamps of such design, size, denomination, and type and in such quantities as may be determined by the director of revenue and finance. The stamps shall be so manufactured as to render them easy to be securely attached to each individual package of cigarettes and little cigars or cigarette papers. The cigarette and little cigar tax stamps shall be in the possession of and under the control of the director of revenue and finance and the director shall keep accurate records of all cigarette and little cigar tax stamps.
There is appropriated annually from the general fund of the state the sum of one hundred fifteen thousand dollars to carry out the provisions of this section.
[C24, 27, 31, 35, § 1574; C39, § 1556.02; C46, 50, 54, 58, 62, 66, 71, 73, 75, 77, 79, 81, § 98.7]
C93, § 453A.7
93 Acts, ch 180, §13
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