Rule 560-8-3-.07. Cigarettes - Tax Stamping Methods and Discounts - Distributor

1. (1) Licensed distributors of cigarettes shall use only tax stamping methods and tax stamps approved by the Commissioner.
2. (2) The Commissioner adopts one uniform single bracket for discounts concerning cigarette stamps.
3. (3) For the single bracket, licensed distributors of cigarettes shall be allowed to purchase cigarette tax stamps at a discount of four percent (4%) of the face value of the cigarette stamps purchased.

4. (4) Licensed distributors shall affix a certain color cigarette tax stamp, specified by the Commissioner, to a specific category of cigarette products. The categories are:

   1. (a) Cigarette products produced by a manufacturer listed as a participant for tobacco manufacture and brand compliance for Master Settlement Agreement as set forth on the Georgia Attorney General's website.
   2. (b) Cigarette products produced by a manufacturer listed as a non-participant for tobacco manufacture and brand compliance for Master Settlement Agreement as set forth on the Georgia Attorney General's website.
5. (5) The primary color(s) of the cigarette tax stamps in subparagraph (4)(b) shall be different from the primary color(s) of the cigarette tax stamps in subparagraph (4)(a) of this regulation.
6. (6) Failure to apply the appropriate cigarette tax stamp as provided for in this regulation shall result in administrative action by the Department including revocation or suspension of license.

Authority: O.C.G.A. §§ 48-2-12, 48-11-3.

History. Original Rule entitled "Records to Be Kept" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.

Repealed: F. May 5, 1982; eff. May 25, 1982.

Amended: New Rule entitled "Cigarettes - Tax Stamping Methods and Discounts - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.

Amended: ER. 560-8-3-0.37-.07 adopted. F. and eff. December 1, 2008, the date of adoption.

Amended: Permanent Rule adopted. F. Jan. 26, 2009; eff. Feb. 15, 2009.

Amended: ER. 560-8-3-0.39-.07 adopted. F. and eff. March 30, 2009, the date of adoption.

Amended: Permanent Rule adopted. F. May 13, 2009; eff. June 2, 2009.

Repealed: New Rule of same title adopted. F. Aug. 20, 2009; eff. Sept. 9, 2009.

Repealed: New Rule of the same title adopted. F. Oct. 1, 2010; eff. Oct. 21, 2010.

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