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-.09 - Report of Loss, Damage, and Refusal of Non-Tax Paid Tobacco Products - Distributor

All distributors shall file within twenty-four (24) hours, exclusive of weekends and federal and state holidays, reports of all losses and damages in transit of non-tax-paid loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes, and of all non-tax-paid loose tobacco, smokeless tobacco, little cigars, cigars, and cigarettes refused or returned to the carrier on forms, electronic or otherwise, provided by the commissioner.

O.C.G.A. Sec. 48-11-15.