Section 1406. Preparation and sale of stamps

(a) The tax commission shall
  prepare adhesive documentary stamps for  purposes  of  the  real  estate
  transfer  tax of such design, in such form, in such denominations and in
  such quantities as it may from time to  time  deem  advisable.  The  tax
  commission  shall make provision for the sale of such stamps by its duly
  authorized agent or agents in such places, at such times and subject  to
  such terms and conditions as in its judgment may be necessary.
    (b)  The tax commission may from time to time and as often as it deems
  advisable provide for the issuance and exclusive use of stamps of a  new
  design  and  forbid  the use of stamps of any other design.  In order to
  make such a change and discontinue the use of stamps of a former design,
  the tax commission shall publish once in each week  for  each  of  three
  months  immediately  preceding  the  time  when  such  change shall take
  effect, in one or more daily newspapers published in each of  the  first
  and  second class cities of the state, a notice to the effect that after
  a certain date, which shall be at least three  months  after  the  first
  publication of such notice, only the new issue or design of stamps shall
  be  accepted  or  used  to  pay the real estate transfer tax. After such
  date, it shall be unlawful for any person to make use of any other  than
  the new issue or design of stamps in payment of such tax.
    (c)  Any  person  lawfully in possession of unused stamps of an old or
  superseded issue or design may, within ninety days from  the  time  when
  such  change  becomes  effective, surrender the unused stamps to the tax
  commission together with a sworn statement setting forth  the  name  and
  address  of  the  owner and party surrendering the stamps, how, when and
  from whom they were acquired and  such  other  information  as  the  tax
  commission  may require. The tax commission shall redeem such unused and
  surrendered stamps by exchanging stamps of a like  denomination  of  the
  new issue or design for them.
    (d)  Notwithstanding the provisions of sections seven and eight of the
  state printing law, the tax commission is hereby directed to make, enter
  into and execute for and  on  behalf  of  the  state  such  contract  or
  contracts for dyes, plates and printing necessary for the manufacture of
  the stamps provided for by this article. The tax commission shall be the
  custodian  of  all  stamps,  dyes,  plates  or  other  material or thing
  furnished by it and used in the manufacture of such state tax stamps.
    (e) This section shall not apply to the  extent  the  commissioner  of
  taxation  and finance chooses not to use documentary stamps for purposes
  of this tax.