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No. Effective January 1, 2019, a tobacco bond shouldn't be required for a Cigarette Tax Stamps or Other Tobacco Products (OTP) Tax account. Seneca You must be 19 or older to purchase tobacco online. No, the statute requires a distributor purchasing stamps on credit score to obtain a surety bond, and the amount of that bond must be equal to 110% of the distributor’s estimated tax legal responsibility for 30 days, however not lower than $2,000.

Code Section 12-21-735(E)(7) states that so as to obtain stamps using the 30-day credit plan, a distributor should put up a bond in an amount equal to 110% of the distributor’s estimated monthly tax liability, but not lower than $2,000. Since no return will be filed with respect to cost of the Cigarette Tax (an informational report will as an alternative be filed), claims for refund must be filed within two years from the date the tax stamps have been bought.