Ga. Comp. R. & Regs. R. 560-8-3-.04 - Sale Without Tax Stamp; Notification - Distributor

(1) No distributor shall sell or deliver to any other distributor or dealer:

(a) Any cigarettes which do not bear the required tax stamps.

(b) Any loose tobacco, smokeless tobacco, cigars, or little cigars for which tax has not been paid under the alternate method.

(2) Distributors may receive and stamp untaxed cigarettes from dealers provided:

(a) Within twenty-four (24) hours of receipt of untaxed cigarettes, and prior to any transaction involving untaxed cigarettes, the distributor shall notify the commissioner of such cigarettes on forms furnished by the commissioner.

(b) Dealers are required to pay distributors for all costs related to affixing the tax stamps.

(c) Failure by the distributor to notify the commissioner will constitute cause for revocation of license.

Notes

Ga. Comp. R. & Regs. R. 560-8-3-.04

O.C.G.A. Secs. 48-11-3, 48-11-8.

Original Rule entitled "Manufacturer's Monthly Report" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Bonds" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Sale Without Tax Stamp; Notification - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.