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Florida Administrative Code (Last Updated: April 18, 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) The term audit is defined in subsection 961A-10.001(4), 10F.A.C.
11(2) When the Division performs an audit on the permit holder, it shall determine the amount of tax due for the audited period. If the Division determines that any amount of additional gross tax is due, it shall notify the permit holder in writing by personal delivery or U.S. Mail, stating that the permit holder has 10 calendar days from the receipt of written notification in which to provide additional information to the Division. If the permit holder does not correct the audit finding and make payment within the allotted time, the Division will assess the proper amount due together with interest and penalties and initiate administrative proceedings according to Rule 12261A-10.027, 123F.A.C.
124(3) To determine whether the accounting records of the permit holder are reasonably accurate, the Division shall use the formula of beginning inventory plus purchases for the period, less tax exempt sales, less ending inventory, to ascertain taxable sales for the period. Adjustments made to this formula will be based on factual and substantiated evidence. The results of the formula will represent sales transactions as defined in Section 192210.01(3), 193F194.S., 195for the period under review.
200Specific Authority 202210.09, 203210.10 FS. 205Law Implemented 207210.01, 208210.09, 209210.13 FS. 211History–New 2129-2-08213.
