61A-10.002. Stamps, Sale of  


Effective on Tuesday, September 2, 2008
  • 1(1) 2S3tamps will be sold only to 9stamping agents 11who have been given permission by the Division to use such stamps to evidence payment of taxes and the Division may sell such stamps in individual units 38of 1 roll 41or multiples thereof.

    44(2) Any such stamps purchased by a stamping agent may not be transferred or sold to any entity including other stamping agents; however, such stamps may be returned to the Division for credit or refund as specified in Rule 8361A-10.008, 84F.A.C.

    85(3) Stamping agents shall requisition stamps using DBPR form AB&T 4000A-006, Requisition and Invoice for Cigarette Tax Stamps, 103which may be obtained as specified in Rule 11161A-5.001, 112F.A.C., and is 115incorporated herein by reference and effective (2/08). Each stamping agent purchasing tax stamps shall file with the Division DBPR form AB&T 4000A-040, Cigarette Stamp Signature Card, 141which may be obtained as specified in Rule 14961A-5.001, 150F.A.C., and is 153incorporated herein by reference and effective (2/08), listing employees authorized to requisition and receive tax stamps. Stamps will not be delivered to unauthorized individuals.

    177Specific Authority 179210.10 FS. 181Law Implemented 183210.05 184FS. History–New 12-19-74, Amended 10-8-81, 8-29-81904, Formerly 7A-10.02, 7A-10.002, Amended 9-2-08.

     

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