Florida Statutes 210.19 – Records to be kept by division
Current as of: 2024 | Check for updates
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Terms Used In Florida Statutes 210.19
- Agent: means any person authorized by the Division of Alcoholic Beverages and Tobacco to purchase and affix adhesive stamps under this part. See Florida Statutes 210.01
- Dealer: means any wholesale dealer as hereinafter defined. See Florida Statutes 210.01
- Division: means the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation. See Florida Statutes 210.01
- Package: means the individual package, box or other container in or from which retail sales of cigarettes are normally made or intended to be made. See Florida Statutes 210.01
The division shall keep records showing the total amount of taxes collected, which records shall be open to the public during the regular office hours of the division. The division shall maintain records that identify which agent or wholesale dealer affixed the tax stamp to each package of cigarettes. The identifying records must be made available for public inspection and retained for at least 3 years.