Florida Regulations 61A-10.002: Stamps, Sale of
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(1) Stamps will be sold only to stamping agents who have been given permission by the Division to use such stamps to evidence payment of taxes and the Division may sell such stamps in individual units of 1 roll or multiples thereof.
(2) Any such stamps purchased by a stamping agent may not be transferred or sold to any entity including other stamping agents; however, such stamps may be returned to the Division for credit or refund as specified in Fl. Admin. Code R. 61A-10.008
(3) Stamping agents shall requisition stamps using DBPR form AB&T 4000A-006, Requisition and Invoice for Cigarette Tax Stamps, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08). Each stamping agent purchasing tax stamps shall file with the Division DBPR form AB&T 4000A-040, Cigarette Stamp Signature Card, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08), listing employees authorized to requisition and receive tax stamps. Stamps will not be delivered to unauthorized individuals.
Specific Authority 210.10 FS. Law Implemented Florida Statutes § 210.05. History-New 12-19-74, Amended 10-8-81, 8-29-84, Formerly 7A-10.02, 7A-10.002, Amended 9-2-08.
Terms Used In Florida Regulations 61A-10.002
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
(3) Stamping agents shall requisition stamps using DBPR form AB&T 4000A-006, Requisition and Invoice for Cigarette Tax Stamps, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08). Each stamping agent purchasing tax stamps shall file with the Division DBPR form AB&T 4000A-040, Cigarette Stamp Signature Card, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08), listing employees authorized to requisition and receive tax stamps. Stamps will not be delivered to unauthorized individuals.
Specific Authority 210.10 FS. Law Implemented Florida Statutes § 210.05. History-New 12-19-74, Amended 10-8-81, 8-29-84, Formerly 7A-10.02, 7A-10.002, Amended 9-2-08.