Section 40-17A-10
Purchase of stamps, etc.; manufacture of same.
Official stamps, labels, or other indicia to be affixed to all marihuana or controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay 100 percent of face value for each stamp, label, or other indicia at the time of the purchase. The department shall make the stamps, labels, or other indicia in denominations as provided by the department by regulation.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §10.)