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.
Specific Authority 210.10 FS. Law Implemented Florida Statutes § 210.15. History-Repromulgated 12-19-74, Formerly 7A-10.14, 7A-10.014, Amended 9-2-08.

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