What is the responsibility of a seller?
Every seller, dealer or retailer is required to examine each package of cigarettes prior to exposing it for sale for the purpose of ascertaining whether the cigarette package has the proper stamps affixed. If any unstamped or improperly stamped packages are discovered, the seller or retailer shall immediately notify the dealer. The dealer is required to affix the proper amount of stamps or replace the packages with others that are properly stamped.

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1. What happens if a retailer sells cigarettes without tax stamps?
2. What if I didn't know about the city's Cigarette Tax?
3. What if a retailer buys cigarettes and discovers that they do not have tax stamps?
4. What is the responsibility of a local dealer in cigarettes?
5. What is the responsibility of a seller?
6. What is the Cigarette Tax revenue used for?
7. How long should a seller or dealer keep records?
8. What happens to the untaxed cigarettes that are seized? And, can they be returned to the retailer?
9. Can loose cigarettes be sold outside of a pack?
10. Are tobacco products called "Little Cigars" considered to be a cigarette or a cigar and therefore not taxed?