005.03 Authorized tax stamps of the proper denomination are to be affixed to the lid or top of flat, round, or other nonstandard packages of cigarettes in such manner as to assure the destruction of the stamp when the package is opened. 005.04 Authorized tax stamps are not to be affixed to the carton, case, or container of cigarettes, other than the individual package. When a duly licensed wholesale dealer opens an original, sealed, manufacturer s shipping container or case of cigarettes in order to affix Nebraska authorized tax stamps or impressions, or the tax stamps or impressions of any other state, all packages of cigarettes in the container or case are to be stamped in one continuous operation. 005.06 Duly licensed wholesale dealers may not have in their possession packages of cigarettes, other than those in the original, sealed, manufacturers shipping container or case to which authorized tax stamps or meter impressions or tax stamps or impressions of any other state have not been affixed. 005.08 Authorized tax stamps and meter impressions must be canceled prior to the time of sale by the wholesale dealer.
Cancellation is made on authorized meter impressions when the package is imprinted.
Cancellation of tax stamps is made when the stamp is affixed so it may not be removed without tearing it.