(a) The department shall furnish stamps for sale to licensees.
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(b) The department may enter into agreements with financial institutions to permit the sale of stamps by those institutions. The department shall make a list of financial institutions authorized to sell stamps under this section available to the public.(c) The department may limit the number of stamps sold to a licensee during the three months immediately preceding the effective date of a tax increase under Alaska Stat. § 43.50.090, 43.50.190, or 43.50.200 to minimize the amount of cigarette stockpiling by a licensee. The department may not set the limit of stamps that a licensee may purchase during that three-month period below an amount equal to three times the average monthly stamp purchases made by the licensee during the 12-month period immediately preceding that three-month period.