Fla. Admin. Code Ann. R. 61A-10.002 - Stamps, Sale of
(1) Stamps will be
sold only to stamping agents who have been given permission by the Division to
use such stamps to evidence payment of taxes and the Division may sell such
stamps in individual units of 1 roll or multiples thereof.
(2) Any such stamps purchased by a stamping
agent may not be transferred or sold to any entity including other stamping
agents; however, such stamps may be returned to the Division for credit or
refund as specified in Rule
61A-10.008, F.A.C.
(3) Stamping agents shall requisition stamps
using DBPR form AB&T 4000A-006, Requisition and Invoice for Cigarette Tax
Stamps, which may be obtained as specified in Rule
61A-5.001, F.A.C., and is
incorporated herein by reference and effective (2/08). Each stamping agent
purchasing tax stamps shall file with the Division DBPR form AB&T
4000A-040, Cigarette Stamp Signature Card, which may be obtained as specified
in Rule 61A-5.001, F.A.C., and is
incorporated herein by reference and effective (2/08), listing employees
authorized to requisition and receive tax stamps. Stamps will not be delivered
to unauthorized individuals.
Notes
Specific Authority 210.10 FS. Law Implemented 210.05 FS.
New 12-19-74, Amended 10-8-81, 8-29-84, Formerly 7A-10.02, 7A-10.002, Amended 9-2-08.
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