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 560-8-2 - DEALER PROVISIONS
Rule 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:

(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.