Any distributor engaged in manufacturing tobacco products in this state shall not be required to affix stamps to manufactured cigarette products before delivery to wholesalers qualified to affix stamps under the provisions of this chapter, but shall affix the required stamps to any taxable cigarettes delivered to retailers or consumers.
Structure Mississippi Code
Title 27 - Taxation and Finance
§ 27-69-7. Permit and privilege taxes required; penalty for violations
§ 27-69-9. Permit may be revoked and reinstated
§ 27-69-11. Penalties for operating without a permit
§ 27-69-13. Applicability of tax
§ 27-69-17. When distributors not required to affix stamps
§ 27-69-19. Dealers liable; exception
§ 27-69-25. Unpaid taxes a debt
§ 27-69-27. Manner and time of affixing stamps; manufacturers and wholesale distributors excepted
§ 27-69-31. Compensation to dealers
§ 27-69-33. Segregation of stock for interstate shipment
§ 27-69-35. Records of dealers
§ 27-69-37. Preservation of invoices
§ 27-69-39. Liability of persons, carriers, etc.
§ 27-69-47. Penalty for reuse of stamps
§ 27-69-53. Commodities subject to confiscation
§ 27-69-55. Procedure when goods are confiscated
§ 27-69-57. Commissioner may compromise confiscation
§ 27-69-59. Unlawful sale; search and seizure
§ 27-69-61. Injunction by commissioner
§ 27-69-65. Commissioner to administer provisions of this chapter
§ 27-69-67. Peace officers to assist in enforcement
§ 27-69-69. Municipalities may impose privilege tax upon dealers in cigarettes
§ 27-69-71. Agents of the commissioner
§ 27-69-73. Rules and regulations
§ 27-69-75. Payment into treasury
§ 27-69-77. Records of commissioner
§ 27-69-79. Nonresident tobacco dealers; state reciprocity as to requirements for doing business