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-.06 - Alternate Method of Tax for Loose Tobacco, Smokeless Tobacco, Cigars, and Little Cigars - Distributor
Current through Rules and Regulations filed through September 23, 2024
(1) Taxes on loose tobacco, smokeless tobacco, cigars, and little cigars shall not be paid by affixing tax stamps thereon, but by filing monthly reports on all loose tobacco, smokeless tobacco, and cigars received, purchased, possessed, consumed, handled, distributed, or used within this state during such period.
(2) Distributors and persons deemed to be distributors pursuant to O.C.G.A. § 48-11-2 shall file monthly reports on a form provided by the commissioner on or before the tenth day of each month.
(3) The report shall contain:
(4) The report must be accompanied by a certified check, cashier's check, or money order for the total payment of the tax due.
(5) The amount of tax due shall be computed on the actual sale or consumption of the tobacco product within the state of Georgia and shall be payable when the tobacco product leave the control of the distributor for sale or consumption of the tobacco product within the state of Georgia.
O.C.G.A. Secs. 48-11-3, 48-11-8, 48-11-12.
