Ga. Comp. R. & Regs. r. 560-8-3-.05 — Shipment by Nonresident Non-manufacturer - Distributor

Every distributor, who is not a dealer, in this state, who receives any shipment of loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes from any nonresident who is not the manufacturer of the loose tobacco, smokeless tobacco, cigars, or cigarettes, shall file a report of the shipment no later than three business days from receipt of such tobacco products with the commissioner on forms provided by the commissioner. Cite as Ga. Comp. R. & Regs. R. 560-8-3-.05 Authority: O.C.G.A. Secs. 48-11-3 , 48-11-5 , 48-11-8 , 48-11-11 . History. Original Rule entitled "Failure to Report; License Revocation" adopted. F. and eff. June 30, 1965. Repealed: New Rule entitled "Monthly Report; Remittance of Taxes" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976. Repealed: New Rule of same title adopted. F. Nov. 17, 1978; eff. Dec. 7, 1978. Repealed: F. May 5, 1982; eff. May 25, 1982. Amended: New Rule entitled "Shipment by Nonsident Non-manufacturer - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.