Ga. Comp. R. & Regs. Department 560 (Department of Revenue)
Ga. Comp. R. & Regs. r. 560-8-1-.06 — Records - General
(1) Each manufacturer, importer, distributor, or dealer shall retain for three years from date of receipt by the commissioner, complete and accurate records of all loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes manufactured, produced, purchased, and sold. (2) The records shall be of a kind and in a form prescribed by the commissioner. (3) No manufacturer, importer, distributor, or dealer shall store any record concerning the shipping, invoicing, sale, payment, or storage of tobacco products at any other location than that for which a license has been issued except upon the written approval of the commissioner. Cite as Ga. Comp. R. & Regs. R. 560-8-1-.06 Authority: O.C.G.A. Secs. 48-2-12 , 48-11-2 , 48-11-11 , 48-11-14 . History. Original Rule entitled "Records - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.
Source: official text