Alabama Administrative Code › Title 810 - ALABAMA DEPARTMENT OF REVENUE › Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION › Section 810-7-1-.16 - Updates And Changes To The Directory Of Cigarettes Approved For Stamping And Sale And Appeals Therefrom

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Upon a determination that a manufacturer
			 or brand family should not be listed in or removed from the Directory of
			 Cigarettes Approved for Stamping and Sale, the manufacturer who requested its
			 brand(s) to be listed in the directory will be so notified. The notice will be
			 sent via U.S. mail and will list the specific violations, omissions, or other
			 reasons for the determination not to list or to remove the manufacturer or
			 brand family.
(2) Each wholesaler,
			 stamping agent or other distributor which is permitted or registered with the
			 Department shall be sent notice of any addition to or removal from the
			 directory, in accordance with Section
			 6-12A-3(b)(3),
Code of Ala. 1975
. Those wholesalers, stamping agents,
			 or other distributors having provided a valid electronic mail address in
			 accordance with Section
			 6-12A-3(b)(4),
Code of Ala. 1975
, shall be sent notices via
			 electronic mail. Those wholesalers, stamping agents, or other distributors for
			 whom no electronic mail addresses are on file will be sent notices via U.S.
			 mail. The Department will also post any pending additions to or deletions from
			 the directory on its website.
(3)
			 Tobacco product brand families which are facing impending deletion from the
			 directory may continue to be sold until the date stated in the notice to
			 wholesalers, stamping agents and other distributors discussed in paragraph (2),
			 above, of this rule, which shall be no less than thirty days from the date of
			 distribution of the notice. After the expiration of thirty days from the date
			 of distribution of the notice, an affected tobacco product manufacturer and/or
			 brand family will be removed from the directory. No such delisted tobacco brand
			 family may be sold after this thirty-day period, regardless of whether any
			 particular tobacco wholesaler, stamping agent, or other distributor has a valid
			 electronic mail address on file.
Neither the refusal or other failure of the wholesaler,
				stamping agent or other distributor to furnish a valid electronic mail address
				as required by Section
				6-12A-3(b)(4),
Code of Ala. 1975
, nor the delayed receipt of notices
				sent by alternate means, will extend the period for sale of a delisted brand
				family.
(4) If a
			 manufacturer disagrees with a determination issued by the Department, the
			 manufacturer may file a written petition for review with the Department in
			 accordance with Section
			 6-12A-7(a),
Code of Ala. 1975
, within thirty (30) days from the
			 date of the determination.
(a) For purposes
			 of this regulation, the term "written petition for review" shall mean any
			 written response to a determination. The petition should include the following:
1. a statement that the manufacturer wants a
			 review of the determination,
2.
			 specific objections to the determination,
3. the manufacturer's name and
			 address,
4. a copy of the
			 determination letter
5. a statement
			 of facts supporting the manufacturer's position regarding any factual issue,
			 and
6. a statement outlining the
			 law or authority relied upon.