Rule 560-8-1-.10. Carrier's Monthly Reports - General

1. (1) All carriers transporting tobacco products, vapor products, or alternative nicotine products into this state for delivery to distributors and retailers located within this state shall make monthly reports on forms provided by the Commissioner.

2. (2) The reports shall disclose:

   1. (a) The number of cigarettes, cigars, little cigars, loose tobacco or smokeless tobacco products, vapor products, and alternative nicotine products transported, from whom the contents were shipped, and to whom such shipments were delivered.
   2. (b) The number of non-tax paid cigarettes, cigars, little cigars, loose tobacco or smokeless tobacco products, vapor products, and alternative nicotine products lost, stolen, or damaged in transit.
   3. (c) The number of non-tax paid cigarettes, cigars, little cigars, loose tobacco or smokeless tobacco products, vapor products, and alternative nicotine products refused or returned to the carrier.
3. (3) The reports shall be made on or before the tenth day of each month and shall cover the preceding calendar month.

Authority: O.C.G.A. §§ 48-2-12, 48-11-10, 48-11-11.

History. Original Rule entitled "Carrier's Monthly Reports - General" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: F. May 4, 2026; eff. May 24, 2026.