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Florida Administrative Code (Last Updated: March 13, 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 |
1Each manufacturer or importer shipping or causing to be shipped cigarettes into this state shall report such shipments to the Division on or before the 10th calendar day of each month for the previous month’s shipments. Reports shall be made on the following DBPR forms:
46(1) AB&T 4000A-250, Instate Cigarette Manufacturer’s Report, which may be obtained as specified in Rule 6161A-5.001, 62F.A.C., and is incorporated herein by reference and effective (2/08).
72(2) AB74&75T 764000A-251, Out of State Cigarette Manufacturer’s Report, which may be obtained as specified in Rule 9161A-5.001, 92F.A.C., and is incorporated herein by reference and effective (2/08).
102(3) AB104&105T 1064000A-255, Instate Cigarette Importer’s Receipt Report, which may be obtained as specified in Rule 12061A-5.001, 121F.A.C., and is incorporated herein by reference and effective (2/08).
131(4) AB133&134T 1354000A-256, Out of State Cigarette Importer’s Report, which may be obtained as specified in Rule 15061A-5.001, 151F.A.C., and is incorporated herein by reference and effective (2/08).
161In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, monthly reports shall be accepted as timely filed if postmarked or delivered to the Division on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, legal holiday means those days as designated in Section 221110.117, 222F223.224S225., 226and Federal holidays.
229Specific Authority 231210.10 FS. 233Law Implemented 235210.09 FS. 237History–New 2389-2-08239.
