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-.04 - Sale Without Tax Stamp; Notification - Distributor
Universal Citation: GA Rules and Regs r 560-8-3-.04
Current through Rules and Regulations filed through September 23, 2024
(1) No distributor shall sell or deliver to any other distributor or dealer:
(a) Any cigarettes which do not bear the required tax stamps.
(b) Any loose tobacco, smokeless tobacco, cigars, or little cigars for which tax has not been paid under the alternate method.
(2) Distributors may receive and stamp untaxed cigarettes from dealers provided:
(a) Within twenty-four (24) hours of receipt of untaxed cigarettes, and prior to any transaction involving untaxed cigarettes, the distributor shall notify the commissioner of such cigarettes on forms furnished by the commissioner.
(b) Dealers are required to pay distributors for all costs related to affixing the tax stamps.
(c) Failure by the distributor to notify the commissioner will constitute cause for revocation of license.
O.C.G.A. Secs. 48-11-3, 48-11-8.
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