Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-3-2-.14 — Place of Purchase
Licensed tobacco distributors who are authorized to purchase tobacco tax stamps on account and who elect to purchase tobacco tax stamps from authorized banks located in the State shall advise the Revenue Department in writing of which bank authorized to sell revenue stamps from which he desires to purchase on account and may not purchase on account from any other bank other than the one he selects. Cite as Ga. Comp. R. & Regs. R. 560-3-2-.14 Authority: Ga. L. 1937-38, Extra Sess., p. 77, as amended; Ga. L. 1970, p. 146. History. Original Rule entitled "Place of Purchase" was filed on May 21, 1970; effective July 1, 1970, as specified by Rule 560-3-2-.25.
Source: official text