Fla. Admin. Code Ann. R. 61A-10.011 - Cigarette, Monthly Reports

(1) Cigarette wholesale dealers, cigarette distributing agents, and exporters shall maintain complete and accurate records of all purchases and sales of cigarettes within or without the state. On or before the 10th calendar day of each month, such wholesale dealers, cigarette distributing agents, and exporters shall report to the Division all such purchases and sales of cigarettes for the preceding month. Monthly reports shall be made on the appropriate and applicable forms which may be obtained as specified in Rule 61A-5.001, F.A.C., and are incorporated herein by reference and effective (2/08); DBPR form AB&T 4000A-200 Cigarette Distributing Agent's Report, DBPR form AB&T 4000A-205 Taxable Cigarette Wholesale Dealers Report, DBPR form AB&T 4000A-210 Cigarette Exporters Report, DBPR form AB&T 4000A-225 Tax Paid Cigarette Wholesale Dealers Report, or DBPR form AB&T 4000A-235 Common Carrier Monthly Report. Such reports shall be prepared in triplicate; the original and one copy of the report shall be filed with the Division wherein the wholesale dealer's, cigarette distributing agent's, or exporter's place of business is located. The third copy of the report shall be maintained by the wholesale dealer, cigarette wholesale dealer or exporter and kept as part of their accounting records for a period of three years. In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, monthly reports shall be accepted as timely filed if postmarked or delivered to the Division on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, legal holiday means those days as designated in Section 110.117, F.S., and Federal holidays.

(2) If the Division determines that any amount of gross tax is due from the monthly reports, the Division shall notify the permit holder in writing by personal delivery or U.S. Mail, stating that the permit holder has 10 calendar days from the receipt of written notification in which to correct the report and payment amount. If the permit holder does not correct the report and payment within the allotted time, the Division will assess the amount due together with interest and penalties and initiate administrative proceedings.

Notes

Fla. Admin. Code Ann. R. 61A-10.011

Specific Authority 210.09, 210.10 FS. Law Implemented 210.01, 210.09, 210.13 FS.

Repromulgated 12-19-74, Formerly 7A-10.11, 7A-10.011, Amended 9-2-08.

Repromulgated 12-19-74, Formerly 7A-10.11, 7A-10.011, Amended 9-2-08.