Sale of stamps.
(a) The department shall furnish stamps for sale to licensees.
(b) The department may enter into agreements with financial institutions
to permit the sale of stamps by those institutions. The department shall
make a list of financial institutions authorized to sell stamps under
this section available to the public.
(c) The department may limit the number of stamps sold to a licensee during
the three months immediately preceding the effective date of a tax increase
under AS 43.50.090, 43.50.190, or 43.50.200 to minimize the amount of
cigarette stockpiling by a licensee. The department may not set the limit
of stamps that a licensee may purchase during that three-month period
below an amount equal to three times the average monthly stamp purchases
made by the licensee during the 12-month period immediately preceding
that three-month period.