(1) Excise taxes on cigarettes assessed pursuant to the accounting records and returns of the stamping agent are due not later than the 10th calendar day of the month following the calendar month in which the taxes were incurred. Interest on taxes assessed shall accrue from that date.
    (2) Excise taxes on cigarettes owed by a stamping agent which are assessed as a result of a Division audit shall become due not later than the 10th calendar day of the month following the calendar month in which the Division determines the taxes were incurred. Interest on taxes assessed shall accrue from that date.
    (3) Excise taxes on cigarettes owed by a stamping agent which are assessed as a result of a Division audit under circumstances where the Division is unable to allocate the taxes to any particular month shall be due not later than the 10th calendar day of the month following the calendar month which the Division makes its assessment. Interest on taxes owed shall accrue from that date.
    (4) In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, remittances shall be accepted as timely filed if postmarked or delivered to the Division on the following business day which is neither a Saturday, Sunday or legal holiday. As used in this rule, legal holiday means those days as designated in Florida Statutes § 110.117, and Federal holidays.
Specific Authority 210.10 FS. Law Implemented 210.02(6) FS. History-New 10-31-89, Formerly 7A-10.027, Amended 9-2-08.