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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) Excise taxes on cigarettes assessed pursuant to the accounting records and returns of the 16stamping agent 18are due not later than the 10th 25calendar 26day of the month following the calendar month in which the taxes were incurred. Interest on taxes assessed shall accrue from that date.
49(2) Excise taxes on cigarettes owed by a 57stamping agent 59which are assessed as a result of a 67D68ivision audit shall become due not later than the 10th 78calendar 79day of the month following the calendar month in which the 90D91ivision determines the taxes were incurred. Interest on taxes assessed shall accrue from that date.
106(3) Excise taxes on cigarettes owed by a 114stamping agent 116which are assessed as a result of a 124D125ivision audit under circumstances where the 131D132ivision is unable to allocate the taxes to any particular month shall be due not later than the 10th 151calendar 152day of the month following the calendar month which the 162D163ivision makes its assessment. Interest on taxes owed shall accrue from that date.
176(4) In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, remittances 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 236110.117, F.S., 238and Federal holidays.
241Specific Authority 243210.10 FS. 245Law Implemented 247210.02(6) FS. 249History–N250ew 10-31-89, Formerly 7A-10.027, Amended 9-2-08.
