Ga. Comp. R. & Regs. R. 560-8-2-.03 - Tax Stamps - Dealer
(1)
Any dealer coming into possession, or who expects to come in possession, of any
loose tobacco, smokeless tobacco, cigars, or little cigars for which the tax
has not been paid under the alternate method, or cigarettes not bearing the
required tax stamps shall, within twenty-four (24) hours, exclusive of weekends
and state and federal holidays, report same to the commissioner on a form
furnished by the commissioner.
(2)
Any dealer coming into possession of any untaxed loose tobacco, smokeless
tobacco, cigars, or little cigars for which the tax has not been paid, shall
pay the tax due under the alternate method before selling, using, or otherwise
disposing of same.
(3) All invoices
covering the purchase of loose tobacco, smokeless tobacco, cigars, or little
cigars shall note the payment of tax.
(4) Any dealer within twenty-four (24) hours,
exclusive of weekends and state holidays, who comes into possession of any
cigarettes not bearing the proper tax stamps shall either:
(a) Before selling or using, deliver all
untaxed product to a licensed distributor who, at its option, may affix the
appropriate tax stamps and invoice the dealer at licensed distributor's cost to
affix same.
(b) Return the
cigarettes to the seller of such cigarettes and retain proof of their
return.
(c) At no cost to the
Department, deliver and relinquish ownership of all untaxed cigarettes to the
Department for disposal.
(5) If a licensed distributor agrees to affix
the tax stamps, such distributor shall affix to each individual package of
cigarettes the stamps necessary to evidence payment of the tax.
Notes
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