Section 4-3 - Administrative Functions (a) Payment of Stamp Orders. Payment in certified funds shall be received by the Department before any stamp order will be filled. Stamps shall only be mailed if the wholesalers are current with their Wyoming monthly tax returns.
(b) Cigarette tax stamps shall be disbursed in multiples of one roll (30,000 stamps).
(c) Affixing Stamps. - (i) Authorized cigarette stamps of the proper denomination shall be affixed to each individual package of cigarettes by the wholesaler in a manner to ensure the stamp is adhered to the package securely. The cigarette stamp shall be complete and readable.
- (ii) Cigarette stamps of the proper denomination shall be affixed only to the bottom end of each package of twenty (20) cigarettes.
- (iii) Cigarettes sold in packages containing more than twenty (20) cigarettes shall be stamped with a cigarette stamp and the additional tax due on these packages reported and paid with the wholesalers' next cigarette tax return.