§ 44-20-41. Monthly reports of distributors and dealers.
Every distributor and every dealer who comes into possession of unstamped cigarettes
must file with the tax administrator on the tenth (10th) day of each month a report
for the preceding calendar month sworn to and executed by the distributor or dealer
or his or her authorized agent or representative in which the distributor or dealer
furnishes any information that the tax administrator requires concerning cigarettes
and tax stamps. These reports shall, when required by the tax administrator, contain
any or all of the following information:
(1)the amount of unstamped and stamped cigarettes
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§ 44-20-41. Monthly reports of distributors and dealers.
Every distributor and every dealer who comes into possession of unstamped cigarettes
must file with the tax administrator on the tenth (10th) day of each month a report
for the preceding calendar month sworn to and executed by the distributor or dealer
or his or her authorized agent or representative in which the distributor or dealer
furnishes any information that the tax administrator requires concerning cigarettes
and tax stamps. These reports shall, when required by the tax administrator, contain
any or all of the following information: (1) the amount of unstamped and stamped cigarettes
on hand at the beginning of the month; (2) the amount of unstamped and stamped cigarettes
purchased or received during the month; (3) the amount of unstamped and stamped cigarettes
returned from customers or received from any other sources during the month; (4) the
amount of unstamped and stamped cigarettes sold, used, lost, stolen, returned to the
factory, or otherwise disposed of during the month; and (5) the amount of unstamped
and stamped cigarettes on hand at the end of the month. This information may be required
separately by brands, types, sizes, and kinds of cigarettes. If required by the tax
administrator, this report must show separately the amount of cigarettes sold or distributed
in intrastate commerce and the amount sold or distributed in interstate commerce.
If required by the tax administrator, this report must also show the number, types,
denominations, and face value of unused stamps on hand at the beginning of the month
covered by the report; the number, types, denominations, and face value of stamps
purchased and received; the number, types, denominations, and face value of stamps
used, lost, stolen, exchanged, returned to the tax administrator, and disposed of;
and the number, types, denominations, and face value of stamps on hand at the end
of the month covered by the report. This report must also contain any other information,
which the administrator prescribes. The administrator shall furnish forms to distributors
and dealers required to report under this chapter, but failure to obtain those forms
is no excuse for the failure to file a report containing all the information that
is required to be reported.