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 560-8-3 - DISTRIBUTOR PROVISIONS
Rule 560-8-3-.02 - License; Nonresident Applicant - Distributor

Universal Citation: GA Rules and Regs r 560-8-3-.02

Current through Rules and Regulations filed through September 23, 2024

(1) A nonresident person of this state may be licensed to distribute loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes at wholesale in this state and to purchase and affix Georgia loose tobacco, smokeless tobacco, cigar, and cigarette tax stamps, or to pay loose tobacco, smokeless tobacco, cigar, or little cigar taxes under the alternate method provided that the state of residence of the nonresident applicant reciprocates the privilege to a resident of this state.

(2) A nonresident applicant shall agree:

(a) In a form satisfactory to the commissioner, to submit to the commissioner's regulatory authority with respect to its person, activities, and place or places of business outside this state as fully and completely as if such activities, place or places of business were located in this state.

(b) To submit all books, account, and records for examination by the commissioner or a duly authorized agent during reasonable business hours.

(c) To comply faithfully with all rules and regulations hereafter promulgated by the commissioner, in particular those concerning nonresident distributors, their activities, and places of business.

(d) To be subject to service of process in accordance with the provisions of the Code relating to any matter involving taxes imposed by the Code.

(e) That any violation of any law of this state, or any applicable rule or regulation, shall be cause for revoking any license issued and forfeiture of the bond.

(3) A nonresident applicant shall post a bond with the commissioner in an amount not less than $1,000.00, as determined by the commissioner and in a form prescribed by the commissioner. The condition of said bond shall be payment of any tax, penalty, or interest due, the state by such nonresident distributor, and compliance with this regulation.

O.C.G.A. Secs. 48-2-12, 48-11-5, 48-11-7.

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