Ga. Comp. R. & Regs. r. 560-8-1-.10 — Carrier's Monthly Reports - General

(1) All carriers transporting loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes into this state for delivery to distributors and retailers located within this state shall make monthly reports on forms provided by the commissioner. (2) The reports shall disclose: (a) The number of loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes transported, from whom the contents were shipped, and to whom such shipments were delivered. (b) The number of non-tax paid loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes lost, stolen, or damaged in transit. (c) The number of all non-tax paid loose tobacco, smokeless tobacco, cigars, little cigars, and cigarettes refused or returned to the carrier. (3) The reports shall be made on or before the tenth day of each month and shall cover the preceding calendar month. Cite as Ga. Comp. R. & Regs. R. 560-8-1-.10 Authority: O.C.G.A. Secs. 48-2-12 , 48-11-10 , 48-11-11 . History. Original Rule entitled "Carrier's Monthly Reports - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.