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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) All corporate surety bonds required under Section 9210.40 F.S. 11must be issued by a surety company authorized to do business in the State of Florida, conditioned for the payment when due of all taxes, penalties, and accrued interest which may be due the state.
46(2) All applicants for a Tobacco Products Wholesale Dealer permit must submit an initial corporate surety bond in the amount of $1000, on forms specified in Rule 7361A-10.082, 74F.A.C.
75(3) The Division of Alcoholic Beverages and Tobacco will complete a review of all permit holders’ corporate surety bonds on a semiannual basis.
98(a) In its semiannual reviews, the Division will review the 108total of each permit holder’s final audited tax liabilities, penalties, and accrued interest which are due the state126.
127(b) In its semiannual reviews, the Division will determine the highest month of each permit holder’s final audited tax liabilities, penalties, and accrued interest which are due the state.
156(c) After each semiannual review, when the amount of a permit holder’s existing corporate surety bond is less than the highest month of the permit holder’s final audited tax liabilities, penalties, and accrued interest which are due the state, the surety bond shall be increased to a sum representing the highest month of the permit holder’s final audited tax liabilities, penalties, and accrued interest which are due the state.
225(4) When applications for a tobacco products wholesale dealer permit are made for multiple places of business at which a distributor proposes to engage in business as a distributor, the applicant may provide one corporate surety bond in an amount consistent with Subsection (2) and (3)(a)-(c) above.
272Rulemaking Authority 274210.40 FS, 276210.75 FS 278Law Implemented 280210.25, 281210.35, 282210.40 FS. 284History–New 11-9-23.
