35325, 61A-10.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 35325

Notice of Proposed Rule

Department:

DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION

Division:

Division of Alcoholic Beverages and Tobacco

Chapter:

CIGARETTE TAX DIVISION RULES

Overview

RULE:

61A-10.001	Definition
61A-10.002	Stamps, Sale of
61A-10.0022	Cigarette Distributing Agent - Requirements (Repealed)
61A-10.005	Excise Tax, Imposition and Exemption
61A-10.006	Stamps, Method of Affixing
61A-10.007	Stamps, Limitation of Use
61A-10.008	Refunds
61A-10.009	Sample Packages of Cigarettes
61A-10.0091	Manufacturer's and Importer's Reporting Requirements
61A-10.010	Sales, Passenger Carriers
61A-10.011	Cigarette, Monthly Reports
61A-10.0111	Cigarette Audit
61A-10.0112	Required Documentation for Imported Cigarettes
61A-10.012	Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed)
61A-10.013	Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives
61A-10.014	Wholesale Dealers, Purchase for Resale Prohibited
61A-10.015	Transfer, Unstamped Cigarettes (Repealed)
61A-10.016	Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed)
61A-10.017	Direct Shipments, Prohibition, Exception, and Excise Taxes
61A-10.018	Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
61A-10.0181	Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed)
61A-10.020	Vending Machines, Permits and Restrictions
61A-10.021	Vending Machines, Reports
61A-10.026	Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting
61A-10.027	Interest on Excise Tax; Due Dates
61A-10.031	New Off Premise Storage of Unstamped Cigarettes (Repealed)
61A-10.050	Definitions
61A-10.051	Excise Tax Exemption, Reports
61A-10.052	Monthly Reports, Required
61A-10.053	Records Maintenance (Repealed)
61A-10.054	Invoices, Tobacco Products Sales to Retailers
61A-10.055	Excise Tax Refunds
61A-10.080	Application for Cigarette Permit, Manufacturer or Importer
61A-10.081	Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent
61A-10.082	Application for a Tobacco Products Wholesale Dealer Permit
61A-10.083	Application for Retail Dealer Permit, Cigarette and Tobacco Products
61A-10.084	Permit Changes
61A-10.085	Duplicate License Request

PURPOSE:

The purpose and effect of the proposed rules are to implement statutory provisions and define terms and rules relating to cigarette and tobacco product permits, taxes, and reports based on Chapter 2005-228, Laws of Florida and Sections 210, 561, and 569 of the Florida Statutes, 2005.

SUMMARY:

These rules address cigarette and tobacco product permitting, taxing, auditing, and reporting requirements and procedures relating to the sale and distribution of cigarettes and other tobacco products.

RULEMAKING AUTHORITY:

210.09 FS., 210.10 FS., 210.11 FS., 210.55 FS., 210.75 FS., 561.08 FS.

LAW:

210.01 FS., 210.02 FS., 210.03 FS., 210.04 FS., 210.05 FS., 210.06 FS., 210.07 FS., 210.08 FS., 210.085 FS., 210.09 FS., 210.11 FS., 210.13 FS., 210.15 FS., 210.185 FS., 210.20 FS., 210.25 FS., 210.30 FS., 210.40 FS., 210.55 FS., 210.60 FS., 210.75 FS., 218.215 FS., 218.23 FS., 218.245 FS., 218.25 FS., 218.26 FS., 569.002 FS., 569.003 FS., 569.007 FS; U.S.C. Const. Art. I § 8, cl. 3; U.S.C. Const. Art. VI cl. 2; 4 U.S.C. § 107; 14 U.S.C. §§ 1, 2; 42 U.S.C. §§ 2451, 2472; 25 U.S.C. §§ 261-264.

PRINT PUBLISH DATE:

1/20/2006 Vol. 32/03

COMMENTS:

From 1/20/2006 To 2/10/2006 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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