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-.05 - Shipment by Nonresident Non-manufacturer - Distributor
Universal Citation: GA Rules and Regs r 560-8-3-.05
Current through Rules and Regulations filed through September 23, 2024
Every distributor, who is not a dealer, in this state, who receives any shipment of loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes from any nonresident who is not the manufacturer of the loose tobacco, smokeless tobacco, cigars, or cigarettes, shall file a report of the shipment no later than three business days from receipt of such tobacco products with the commissioner on forms provided by the commissioner.
O.C.G.A. Secs. 48-11-3, 48-11-5, 48-11-8, 48-11-11.
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