PURPOSE: This rule prescribes the due dates and required reports of common carriers, bonded warehousemen and bailees; recordkeeping requirements of consignees and cigarettes being available for inspection.

1. (1) Common carriers transporting cigarettes to a point within Missouri other than the place of business of a licensed cigarette wholesaler shall report all deliveries on forms prescribed and furnished by the director, on or before the twentieth day of each month covering the previous calendar month.
2. (2) A bonded warehouseman or bailee having possession of cigarettes shall file a report on forms prescribed and furnished by the director, on or before the twentieth day of each month covering the previous calendar month.
3. (3) Detailed records indicating that cigarettes received by a consignee were either delivered to a common carrier, bonded warehouseman, bailee or wholesaler or returned to the manufacturer must be kept if the consignee is to be exempt from the cigarette tax levied on cigarettes by Chapters 66, 149 and 210, RSMo.
4. (4) Cigarettes returned to the manufacturer must be evidenced by an affidavit from the manufacturer that the cigarettes were received by the manufacturer.
5. (5) Prior to the destruction of damaged or partially damaged cigarettes by a consignee, the director shall be notified and the cigarettes shall be kept available for inspection by his/her authorized representative.

AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo (Cum. Supp. 1993) and 136.030, 136.120 and 149.021, RSMo (1986).* Cigarette Tax Regulation 13 was last filed Dec. 31, 1975, effective Jan. 10, 1976. Amended: Filed Feb. 18, 1983, effective June 11, 1983.

*Original authority: 66.380, RSMo (1967), amended 1993; 136.030, RSMo (1945), amended 1947, 1949, 1965; 136.120, RSMo (1945); 149.015, RSMo (1974), amended 1982, 1993; 149.021, RSMo (1974), amended 1982; and 210.320, RSMo (1939), amended 1969, 1976, 1978, 1993.