Statutes, codes, and regulations
Florida Administrative Code
Department 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATIONDivision 61A - Division of Alcoholic Beverages and Tobacco
Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
Section 61A-10.014 - Wholesale Dealers, Purchase for Resale Prohibited

Fla. Admin. Code R. 61A-10.014

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Current through Reg. 50, No. 222; November 13, 2024
Section 61A-10.014 - Wholesale Dealers, Purchase for Resale Prohibited

Cigarette wholesale dealers are prohibited from purchasing cigarettes from retail dealers for the purpose of resale; however, cigarettes may be returned to a wholesale dealer's inventory by retail dealers if such returns are reported on the wholesale dealer's monthly report.

Fla. Admin. Code Ann. R. 61A-10.014

Specific Authority 210.10 FS. Law Implemented 210.15 FS.

Repromulgated 12-19-74, Formerly 7A-10.14, 7A-10.014, Amended 9-2-08.

Repromulgated 12-19-74, Formerly 7A-10.14, 7A-10.014, Amended 9-2-08.