Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61A - Division of Alcoholic Beverages and Tobacco
Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
- Section 61A-10.001 - Definition
- Section 61A-10.002 - Stamps, Sale of
- Section 61A-10.0021 - Stamping Agent - Requirements
- Section 61A-10.0022 - Cigarette Distributing Agent - Requirements (Repealed)
- Section 61A-10.003 - Meter Imprints, Meter Machines (Repealed)
- Section 61A-10.004 - Meter and Stamping Machines, Maintenance and Operation (Repealed)
- Section 61A-10.005 - Excise Tax, Imposition and Exemption
- Section 61A-10.006 - Stamps, Method of Affixing
- Section 61A-10.007 - Stamps, Limitation of Use
- Section 61A-10.008 - Refunds
- Section 61A-10.009 - Sample Packages of Cigarettes
- Section 61A-10.0091 - Manufacturer's and Importer's Reporting Requirements
- Section 61A-10.010 - Sales, Passenger Carriers
- Section 61A-10.011 - Cigarette, Monthly Reports
- Section 61A-10.0111 - Cigarette Audit
- Section 61A-10.0112 - Required Documentation for Imported Cigarettes
- Section 61A-10.012 - Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed)
- Section 61A-10.013 - Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives
- Section 61A-10.014 - Wholesale Dealers, Purchase for Resale Prohibited
- Section 61A-10.015 - Transfer, Unstamped Cigarettes (Repealed)
- Section 61A-10.016 - Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed)
- Section 61A-10.017 - Direct Shipments, Prohibition, Exception, and Excise Taxes
- Section 61A-10.018 - Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
- Section 61A-10.0181 - Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed)
- Section 61A-10.019 - Retail Dealers, Records to Be Kept (Repealed)
- Section 61A-10.020 - Vending Machines, Permits and Restrictions
- Section 61A-10.021 - Vending Machines, Reports
- Section 61A-10.022 - Vending Machines, Military Installations (Repealed)
- Section 61A-10.024 - Records and Reports (Repealed)
- Section 61A-10.025 - Wholesalers/Stamping Agent, Multiple Locations, Discounts (Repealed)
- Section 61A-10.026 - Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting
- Section 61A-10.027 - Interest on Excise Tax; Due Dates
- Section 61A-10.031 - New Off Premise Storage of Unstamped Cigarettes (Repealed)
- Section 61A-10.050 - Definitions
- Section 61A-10.051 - Excise Tax Exemption, Reports
- Section 61A-10.052 - Monthly Reports, Required
- Section 61A-10.053 - Records Maintenance (Repealed)
- Section 61A-10.054 - Invoices, Tobacco Products Sales to Retailers
- Section 61A-10.055 - Excise Tax Refunds
- Section 61A-10.080 - Application for Cigarette Permit, Manufacturer or Importer
- Section 61A-10.081 - Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent
- Section 61A-10.082 - Application for a Tobacco Products Wholesale Dealer Permit
- Section 61A-10.0821 - Surety Bond Requirements
- Section 61A-10.083 - Application for Retail Dealer Permit, Cigarette and Tobacco Products
- Section 61A-10.084 - Permit Changes
- Section 61A-10.085 - Duplicate License Request
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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