The purpose and effect of the proposed rule amendment is to clarify how the Division determines estimated monthly tax liability as it relates to calculating the amount of surety bond required for cigarette dealers.

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
Division of Alcoholic Beverages and Tobacco

RULE NO: RULE TITLE
61A-10.0021: Stamping Agent – Requirements
PURPOSE AND EFFECT: The purpose and effect of the proposed rule amendment is to clarify how the Division determines estimated monthly tax liability as it relates to calculating the amount of surety bond required for cigarette dealers.
SUBJECT AREA TO BE ADDRESSED: The subject area to be addressed in this rule is the monthly tax liability upon which the required surety bond is calculated.
SPECIFIC AUTHORITY: 210.10, 210.05, 210.15 FS.
LAW IMPLEMENTED: 210.01, 210.05, 210.08 210.15, 210.40 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE:
PLACE:
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ben Pridgeon, Revenue Program Administrator, Department of Business and Professional Regulation, 1940 North Monroe Street, Tallahassee, Florida 32399, [phone], [e-mail]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.