Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-09 - Tobacco Product Manufacturers and Wholesalers Rules
Chapter 1320-09-01 - General Provisions
Section 1320-09-01-.01 - GENERAL PROVISIONS

Universal Citation: TN Comp Rules and Regs 1320-09-01-.01

Current through September 24, 2024

(1) This chapter is adopted under the legal authority of Tenn. Code Ann. § 1-3-104, §4-4-103, §§ 4-5-201 et seq., § 47-31-102(10), § 67-1-102(a), § 67-4-2604(e) and § 2606(d).

(2) The title of this chapter is "Rules and Regulations Governing Tobacco Product Manufacturers and Wholesalers."

(3) The purpose of these rules and regulations is to promote compliance with Tenn. Code Ann. §§ 67-4-2601, et seq..and Tenn. Code Ann. §§ 47-31-101 et seq. and to promote the public health of Tennessee citizens as follows:

(a) By requiring quarterly escrow deposits and quarterly escrow certificates;

(b) To ensure compliance with Tenn. Code Ann. §§ 47-31-101 et seq.;

(4) This chapter has the following scope and limits:

(a) These rules and regulations govern compliance with Tennessee's Directory Statute, Tenn. Code Ann. §§ 67-4-2601 et seq., and compliance with the Tennessee Escrow Fund Act, §§ 47-31-101 et seq.;

(b) These rules and regulations do not affect, implement or govern the enforcement or application of any tax statute, rule or regulation, except as specifically set forth herein. This limitation includes, but is not limited to, the treatment of cigarettes which may be contraband under other tax statutes.

Authority: T.C.A. § 4-4-103, §§ 4-5-201 et seq., § 47-31-102(10), § 67-1-102(a), § 67-4-2604(e) and § 2606(d).

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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