Section 28-3-50
Promulgation of rules and regulations as to breaking of packages, affixing of stamps, inspections, etc., generally.
The board shall provide by rules and regulations the methods of breaking packages, the forms and kinds of containers, the methods of affixing the stamps required for the payment of the tax imposed by the provisions of this chapter and also for such inspection as may be necessary to enforce effectively the payment of such taxes.
(Acts 1936-37, Ex. Sess., No. 66, p. 40; Code 1940, T. 29, §54.)