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-.07 - Cigarettes - Tax Stamping Methods and Discounts - Distributor

Universal Citation: GA Rules and Regs r 560-8-3-.07

Current through Rules and Regulations filed through March 20, 2024

(1) Licensed Distributors of cigarettes shall use only tax stamping methods and tax stamps approved by the Commissioner.

(2) The Commissioner adopts one uniform single bracket for discounts concerning cigarette stamps.

(3) For the single bracket, licensed distributors of cigarettes shall be allowed to:

(a) Purchase cigarette tax stamps at a discount of four percent (4%) of the face value of the cigarette stamps purchased.

(4) Licensed Distributors shall affix a certain color cigarette tax stamp, specified by the Commissioner, to a specific category of cigarette products. The categories are:

(a) Cigarette products produced by a manufacturer listed as a participant for tobacco manufacture and brand compliance for Master Settlement Agreement as set forth on the Georgia Attorney General's website.

(b) Cigarette products produced by a manufacturer listed as a non-participant for tobacco manufactures and brand compliance for Master Settlement Agreement as set forth on the Georgia Attorney General's website.

(5) The primary color(s) of the cigarette tax stamps in subparagraph (4)(b) shall be different from the primary color(s) of the cigarette tax stamps in subparagraph (4)(a) of this Regulation.

(6) All cigarette tax stamps issued by the Department shall conform to this Regulation beginning April 1, 2009.

(7) Failure to apply the appropriate cigarette tax stamp as provided for in this Regulation shall result in administrative action by the Department including revocation or suspension of license.

O.C.G.A. Secs. 48-2-12, 48-11-3.

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