(For Effective Date, See note.) Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report

  1. Law
  2. Georgia Code
  3. Revenue and Taxation
  4. Taxes on Tobacco and Vaping Products
  5. (For Effective Date, See note.) Monthly Reports of Licensed Distributors; Contents; Authority to Require Reports From Common Carriers, Warehousemen, and Others; Penalty for Failure to File Timely Report

Checkout our iOS App for a better way to browser and research.

  1. Every licensed distributor shall file with the commissioner, on or before the tenth day of each month, a report in the form prescribed by the commissioner disclosing:
    1. The quantity of cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, or vapor products on hand on the first and last days of the calendar month immediately preceding the month in which the report is filed;
    2. Information required by the commissioner concerning the amount of stamps purchased, used, and on hand during the report period; and
    3. Information otherwise required by the commissioner for the report period.
  2. The commissioner may require other reports as the commissioner deems necessary for the proper administration of this chapter, including, but not limited to, reports from common carriers and warehousemen with respect to cigars, cigarettes, loose or smokeless tobacco, alternative nicotine products, and vapor products delivered to or stored at any point in this state.
  3. Any person who fails to file any report when due shall forfeit as a penalty for each day after the due date until the report is filed the sum of $25.00, to be collected in the manner provided in subsection (c) of Code Section 48-11-24 for the collection of penalties.

(Ga. L. 1955, p. 268, § 11; Ga. L. 1967, p. 563, § 9; Ga. L. 1969, p. 710, § 3; Code 1933, § 91A-5510, enacted by Ga. L. 1978, p. 309, § 2; Ga. L. 2003, p. 665, § 25; Ga. L. 2012, p. 831, § 4/HB 1071; Ga. L. 2020, p. 257, § 2/SB 375.)

Editor's notes.

- Ga. L. 2003, p. 665, § 1, not codified by the General Assembly, provides that: "This Act shall be known and may be cited as the 'State and Local Tax Revision Act of 2003.'"

RESEARCH REFERENCES

C.J.S.

- 53 C.J.S., Licenses, § 121 et seq.


Download our app to see the most-to-date content.