(a) Not later than fifteen (15) calendar days after the end of each calendar month, each licensed agent shall submit information that the commissioner requires to facilitate compliance with this part, including, but not limited to, a list by brand family of the total number of cigarettes, or, in the case of roll your own, the equivalent stick count, for which the licensed agent affixed stamps during the previous calendar month or otherwise paid the tax due for the cigarettes. The report shall further include all cigarettes received and sold during the prior month, even if cigarettes were previously stamped by another licensed agent. The licensed agent shall maintain, and make available to the commissioner, all invoices and documentation of sales of all cigarettes and any other information relied upon in reporting to the commissioner for a period of seven (7) years.

Attorney's Note

Under the Tennessee Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
class E felony1 to 6 yearsup to $3,000
For details, see Tenn. Code § 40-35-111
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Terms Used In Tennessee Code 67-4-2604

  • Brand family: means all styles of cigarettes sold under the same trademark and differentiated from one another by means of additional modifiers or descriptors, including, but not limited to, "menthol" "lights" "kings" and "100s" and includes any brand name, alone or in conjunction with any other word, trademark, logo, symbol, motto, selling message, recognizable pattern of colors, or any other indicia of product identification identical or similar to, or identifiable with, a previously known brand of cigarettes. See Tennessee Code 67-4-2601
  • Commissioner: means the commissioner of revenue. See Tennessee Code 67-4-2601
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Financial institution: means a holding company, any regulated financial corporation, a subsidiary of a holding company or a regulated financial corporation, an investment entity that is indirectly more than fifty percent (50%) owned by a holding company or a regulated financial corporation, or any other person that is carrying on the business of a financial institution. See Tennessee Code 67-4-2004
  • Licensed agent: means a person who is authorized to affix tax stamps to packages or other containers of cigarettes under §. See Tennessee Code 67-4-2601
  • Month: means a calendar month. See Tennessee Code 1-3-105
  • Nonparticipating manufacturer: means any tobacco product manufacturer that is not a participating manufacturer. See Tennessee Code 67-4-2601
  • Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
  • Sales: means all gross receipts of the taxpayer not allocated under this part. See Tennessee Code 67-4-2004
  • State: means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States and any foreign country or political subdivision thereof. See Tennessee Code 67-4-2004
(b) The commissioner is authorized to disclose to the attorney general and reporter any information received under this part and requested by the attorney general and reporter for purposes of determining compliance with and enforcing this part. The commissioner and attorney general and reporter shall share with each other the information received under this part, and may share such information with other federal, state or local agencies only for purposes of enforcement of this part, title 47, chapter 31, or corresponding laws of other states. Additionally, the commissioner and attorney general and reporter may share information pursuant to § 67-4-1028(a). The attorney general and reporter is authorized to disclose to a cigarette or roll your own manufacturer any information that has been provided by a licensed agent as required by this section regarding the purchases from that manufacturer on which tax stamps have been applied or the tax otherwise paid, so long as the recipient agrees to execute a document satisfactory to the attorney general and reporter that protects the confidential nature of such information.
(c) The attorney general and reporter may require at any time from the nonparticipating manufacturer proof, from the financial institution in which such manufacturer has established a qualified escrow fund for the purpose of compliance with § 47-31-103, of the amount of money in such fund, exclusive of interest, the amount and date of each deposit to such fund, and the amount and date of each withdrawal from such fund.
(d) In addition to the information required to be submitted pursuant to § 67-4-2602 or this section, the commissioner may require a licensed agent or tobacco product manufacturer to submit any additional information including, but not limited to, samples of the packaging or labeling of each brand family, as is necessary to enable the commissioner to determine whether a tobacco product manufacturer is in compliance with this part.
(e) The commissioner may, in addition to any other law, impose and collect a monetary penalty not to exceed one hundred dollars ($100) per day for the failure of a distributor or wholesaler to timely or accurately comply with this section. Any monetary penalty collected pursuant to this section shall be deposited in the general fund. The submission in a report of a false statement under this chapter by a licensed agent is an offense punishable as a Class E felony.
(f) The commissioner may, in accordance with the procedure set forth in § 67-4-1016, and in accordance with the Uniform Administrative Procedures Act, compiled in title 4, chapter 5, suspend or revoke the license of an agent for knowingly filing false licensed distributor reports.
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