A. A person shall not possess an unstamped cigarette package unless the
person is shipping or transporting unstamped cigarettes pursuant to subsection
B of this section, is a licensed manufacturer or importer or is a licensed
distributor who receives unstamped cigarette packages directly from a
licensed manufacturer or importer.
B. Except for a licensed manufacturer, importer or distributor and if lawful
under section 36-798.06, a person who ships unstamped cigarette packages
in or into this state shall first file with the department a notice of
shipment. This subsection does not apply to any common or contract carrier
that is transporting cigarettes through this state to another location
under a proper bill of lading or freight bill that states the quantity,
source and destination of the cigarettes.
C. If lawful under section 36-798.06, a person who transports unstamped
cigarette packages in or into this state shall carry in the vehicle used
to convey the shipment invoices or equivalent documentation of the shipment
for all cigarettes in the shipment. The invoices or documentation shall
indicate the name and address of the consignor or seller, the name and
address of the consignee or purchaser and the quantity of each brand of
cigarettes that is transported.