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-10.014 - Wholesale Dealers, Purchase for Resale Prohibited
Universal Citation: FL Admin Code R 61A-10.014
Current through Reg. 50, No. 187; September 24, 2024
Cigarette wholesale dealers are prohibited from purchasing cigarettes from retail dealers for the purpose of resale; however, cigarettes may be returned to a wholesale dealer's inventory by retail dealers if such returns are reported on the wholesale dealer's monthly report.
Specific Authority 210.10 FS. Law Implemented 210.15 FS.
Repromulgated 12-19-74, Formerly 7A-10.14, 7A-10.014, Amended 9-2-08.
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.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
