1. A. A manufacturer, distributor, wholesaler, or retail dealer required by Section 59-14-212 to provide the Tax Commission, on a quarterly basis, a copy of the importer's federal import permit and the customs form showing the tax information required by federal law:

   1. 1. is not required to enclose that information with the quarterly report;
   2. 2. shall retain that information in its records; and
   3. 3. at the request of the Tax Commission, provide copies of that information to the Tax Commission.

KEY: taxation, tobacco products

Date of Last Change: November 15, 2021

Notice of Continuation: November 9, 2021

Authorizing, and Implemented or Interpreted Law: 59-14-102; 59-14-202; 59-14-203.5; 59-14-204 through 59-14-206; 59-14-210; 59-14-212; 59-14-301 through 59-14-303; 59-14-401; 59-14-404; 59-14-603; 59-14-607