1(1) Cigarette wholesale dealers, cigarette distributing7agents,8and 9exporters10shall maintain complete and accurate records of all purchases and sales of cigarettes within or without the 27s28tate. On or before the 3310th calendar35day of each month, such wholesale41dealers, 42cigarette distributing 44agents,45and 46exporters47shall report to the Division all such purchases and sales of cigarettes for the preceding month. 63Monthly reports shall be made on the appropriate and applicable forms which75may be obtained as specified in Rule 8261A-5.001, 83F.A.C., and85are incorporated herein by reference and effective (2/08); DBPR form AB&T 4000A-200 Cigarette Distributing Agent’s Report, DBPR form AB&T 4000A-205 Taxable Cigarette Wholesale Dealers Report, DBPR form AB&T 4000A-210 Cigarette Exporters Report, DBPR form AB&T 4000A-225 Tax Paid Cigarette Wholesale Dealers Report, or DBPR form AB&T 4000A-235 Common Carrier Monthly Report.136Such reports shall be prepared in triplicate; the original and one copy of the report shall be filed with the Division wherein the wholesale160deale161r’s, 162cigarette distributing164agent’s,165or 166exporter’s 167place of business is located. The third copy of the report shall be maintained by the wholesale184deale185r,186cigarette wholesale dealer189or 190exporter191and kept as part of 196their197accounting records for a period of three years.205In 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 265110.117, F.S., 267and Federal holidays.
270(2) If the Division determines that any amount of gross tax is due from the monthly reports, the Division 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 correct the report and payment amount. If the permit holder does not correct the report and payment within the allotted time, the Division will assess the amount due together with interest and penalties and initiate administrative proceedings.
