Monthly reports of dealers.
1. Each dealer authorized to purchase or affix cigarette revenue stamps shall report to the Department:
(a) The inventory of all cigarettes in his possession or control at the close of business on the last day of each month.
(b) The total value of all cigarette revenue stamps affixed by him upon cigarette packages sold in or shipped into the State by him during the preceding month.
2. The report must be made by the 25th day of the month following shipments upon forms to be provided by the Department.
3. The dealer may be allowed 5 additional days to file his report, if he makes prior written application to the Department and the Department finds good cause for extension.
4. If, during the preceding month, the dealer affixed cigarette revenue stamps upon cigarette packages imported into the United States, he shall file with the report a copy of each certificate submitted pursuant to 19 U.S.C. § 1681a(c) with regard to the cigarette packages.
Last modified: February 27, 2006