Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO)
Subject 560-8-1 - GENERAL PROVISIONS
Rule 560-8-1-.06 - Records - General

Universal Citation: GA Rules and Regs r 560-8-1-.06

Current through Rules and Regulations filed through March 20, 2024

(1) Each manufacturer, importer, distributor, or dealer shall retain for three years from date of receipt by the commissioner, complete and accurate records of all loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes manufactured, produced, purchased, and sold.

(2) The records shall be of a kind and in a form prescribed by the commissioner.

(3) No manufacturer, importer, distributor, or dealer shall store any record concerning the shipping, invoicing, sale, payment, or storage of tobacco products at any other location than that for which a license has been issued except upon the written approval of the commissioner.

O.C.G.A. Secs. 48-2-12, 48-11-2, 48-11-11, 48-11-14.

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