A cigarette tax stamp is any adhesive stamp, metered stamp, heat transfer stamp, or other form or evidence of payment of a cigarette tax http://www.search.state.ny.us/search?q=cache:I2tZnmnVylgJ:www.tax.state.ny.us/pdf/2004/altab/cg15_904.pdf+cigarette+tax+stamp&access=p&output=xml_no_dtd&site=default_collection&ie=UTF-8&client=nystate_frontend&proxystylesheet=nystate_frontend&oe=UTF-8|. A cigarette tax stamp is a specific example of a revenue stamp

Revenue stamp

A revenue stamp, tax stamp or fiscal stamp is a adhesive label used to collect taxes or fees on documents, tobacco, alcoholic drinks, drugs and medicines, playing cards, hunting licenses, firearm registration, and many other things...

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The 1978 Contraband Cigarette Act prohibits the transport, receipt, shipment, possession, distribution, or purchase of more than 60,000 cigarette

Cigarette

A cigarette is a small roll of finely cut tobacco leaves wrapped in a cylinder of thin paper for smoking. The cigarette is ignited at one end and allowed to smoulder; its smoke is inhaled from the other end, which is held in or to the mouth and in some cases a cigarette holder may be used as well...

s (300 cartons) not bearing the official tax stamp of the U.S. state

U.S. state

A U.S. state is any one of the 50 federated states of the United States of America that share sovereignty with the federal government. Because of this shared sovereignty, an American is a citizen both of the federal entity and of his or her state of domicile. Four states use the official title of...

in which the cigarettes are located.