Section 40-17A-3
Rules and regulation; official stamps, labels, etc.
The said commissioner may promulgate rules and regulations necessary to enforce and administer the revenue and taxation provisions of this chapter and shall adopt a uniform system of providing, affixing, and displaying official stamps, official labels, or other official indicia for marihuana and controlled substances on which a tax is imposed.
(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §3.)