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Florida Administrative Code (Last Updated: October 28, 2024) |
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61. Department of Business and Professional Regulation |
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61A. Division of Alcoholic Beverages and Tobacco |
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61A-10. Cigarette Tax Division Rules |
1(1) “Cigarette Distributing Agent” also known as “CDA” means a “distributing agent” as defined in Section 17210.01(14), F.S.
19(2) “Bill of Lading” means a receipt given by a carrier for goods accepted for transportation.
35(3) “Stamping Agent” means an “agent” as defined in Section 45210.01(9), F.S.
47(4) “Audit” means the process of examining and verifying the records, 58stock and equipment of manufacturers, importers, distributing agents, wholesale dealers, stamping agents, and retail dealers licensed by the Division.
77(5) “Unconditional Guaranty Contract” is similar to an irrevocable letter of credit in that it is issued through a bank and the bank unconditionally guarantees payment under the terms and conditions contained in the contract.
112Specific Authority 114210115.11160 117FS. Law Implemented 120210.01, 121210.085, 122210.09, 123210.15 124FS. History–Amended 9-17-73, Repromulgated 12-19-71294, Formerly 7A-10.01, 7A-10.001, Amended 9-2-08.
