Section 245-21 - Payment of tax through use of stamps; exemptions(a) The tax imposed under section 245-3 upon the sale or use of cigarettes shall be paid by licensees through the use of stamps.(b) The department may provide by rule that the tax imposed under section 245-3 upon the sale or use of cigarettes may be paid without the use of stamps in connection with a particular type of transaction. L 2000, c 249 , pt of §1 and §20(2)