reglab/statecodes huggingface dataset:
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.0111 - Cigarette Audit

Current through Reg. 50, No. 138; July 16, 2024
(1) The term audit
				is defined in subsection
				61A-10.001(4),
				F.A.C.
(2) When the Division
				performs an audit on the permit holder, it shall determine the amount of tax
				due for the audited period. If the Division determines that any amount of
				additional gross tax is due, it shall notify the permit holder in writing by
				personal delivery or U.S. Mail, stating that the permit holder has 10 calendar
				days from the receipt of written notification in which to provide additional
				information to the Division. If the permit holder does not correct the audit
				finding and make payment within the allotted time, the Division will assess the
				proper amount due together with interest and penalties and initiate
				administrative proceedings according to Rule
				61A-10.027, F.A.C.
(3) To determine whether the accounting
				records of the permit holder are reasonably accurate, the Division shall use
				the formula of beginning inventory plus purchases for the period, less tax
				exempt sales, less ending inventory, to ascertain taxable sales for the period.
				Adjustments made to this formula will be based on factual and substantiated
				evidence. The results of the formula will represent sales transactions as
				defined in Section 210.01(3),
				F.S., for the period under review.
Specific Authority
					 210.09,
					 210.10 FS. Law Implemented
					 210.01,
					 210.09,
					 210.13
					 FS.
New 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.0112 - Required Documentation for Imported Cigarettes

Current through Reg. 50, No. 138; July 16, 2024
Importers must maintain the following documentation and
				  provide it to the Division upon request:
(1) A copy of the importers permit issued by
				the Internal Revenue Service;
(2) A
				copy of the Tobacco Tax and Trade Bureau form 5220.6 for the cigarettes showing
				the cigarette disbursement tax information required by the federal taxing
				authorities; and
(3) A Federal
				Trade Commission approval letter certified document demonstrating compliance
				with federal labeling regulations and ingredient reporting.
(4) A Department of Health and Human
				Services, Office of Smoking and Health, Certificate of Compliance letter
				demonstrating compliance with federal ingredient reporting
				requirements.
Specific Authority
					 210.10 FS. Law Implemented
					 210.09,
					 210.185
					 FS.
New 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.012 - Manufacturers' and Importers' Representatives, Reports and Responsibilities (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 210.10 FS. Law Implemented
					 210.01,
					 210.085,
					 210.09
					 FS.
Repromulgated 12-19-74, Formerly 7A-10.12, Amended 1-24-91,
					 8-28-91, Formerly 7A-10.012, Amended 9-2-08, Repealed
					 6-7-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.013 - Transactions, Wholesale Dealers, Manufacturers' and Importers' Representatives

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Cigarette transactions between manufacturers' and/or importers' representatives
				and qualified wholesale dealers are to be reported individually as either
				purchases or sales, as the case may be. Exchanges of cigarettes, unless on an
				even package for package basis, are to be reported as both sales and purchases.
				No net or adjusted totals are permitted. It will be the responsibility of each
				manufacturer's and importer's representative to issue individual sales slips
				for all such transactions.
(2) Any
				wholesale dealer making purchases from a manufacturer's or importer's
				representative must list on the monthly report the name and permit number of
				the manufacturer or importer on whose behalf the representative is acting. Each
				such sale or purchase is to be reported separately.
Specific Authority
					 210.10 FS. Law Implemented
					 210.09,
					 210.01
					 FS.
Repromulgated 12-19-74, Amended 2-1-76, Formerly 7A-10.13,
					 7A-10.013, Amended 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.014 - Wholesale Dealers, Purchase for Resale Prohibited

Current through Reg. 50, No. 138; July 16, 2024
Cigarette wholesale dealers are prohibited from purchasing
				  cigarettes from retail dealers for the purpose of resale; however, cigarettes
				  may be returned to a wholesale dealer's inventory by retail dealers if such
				  returns are reported on the wholesale dealer's monthly
				  report.
Specific Authority
					 210.10 FS. Law Implemented
					 210.15
					 FS.
Repromulgated 12-19-74, Formerly 7A-10.14, 7A-10.014,
					 Amended 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.015 - Transfer, Unstamped Cigarettes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 210.10(1) FS.
					 Law Implemented 210.06(1)
					 FS.
Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.15,
					 Amended 3-15-90, Formerly 7A-10.015, Repealed
					 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.016 - Wholesaler, Distributing Agent or Exporter, Permit Changes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 210.10(1) FS.
					 Law Implemented 210.15(7)
					 FS.
Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.16,
					 7A-10.016, Repealed 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.017 - Direct Shipments, Prohibition, Exception, and Excise Taxes

Current through Reg. 50, No. 138; July 16, 2024
(1) No manufacturer or importer may ship
				cigarettes directly to any retail dealer in the State of Florida; and no
				wholesale dealer may place orders with a manufacturer or importer for a direct
				shipment of cigarettes to a retail dealer.
(2) Whenever cigarettes are shipped by a
				vendor from outside the state directly to individual consumers in Florida, the
				out-of-state vendor has a responsibility to provide information to the Division
				as required by the Jenkins Act, Title 15, Chapter 10A, Section 376, United
				States Code. Any person selling or transferring cigarettes for profit in
				interstate commerce to other than a wholesale dealer must first report to the
				Division their intent to sell into Florida by providing their name and trade
				name, and the address of their places of business. By the 10th calendar day of
				each month the person must report to the Division all sales or transfers of
				cigarettes shipped into Florida by providing a memorandum or copy of the
				invoice covering each and every shipment made during the previous calendar
				month, and including the name and address of the person to whom the shipment
				was made, the brand, and the quantity thereof.
In those cases where the 10th calendar day falls on a
				  Saturday, Sunday, or a legal holiday, reports shall be accepted as timely filed
				  if postmarked or delivered to the Division on the following business day which
				  is neither a Saturday, Sunday or legal holiday. As used in this rule, legal
				  holiday means those days as designated in Section
				  110.117, F.S., and Federal
				  holidays.
(3) Any person in
				possession of any cigarettes upon which a tax is imposed and upon which that
				tax has not been paid is personally liable for the amount of tax imposed.
				Whenever cigarettes are shipped from an out-of-state vendor to an individual
				consumer in Florida, the person receiving the cigarettes is responsible for the
				tax on the cigarettes and the payment of the tax to the state. DBPR Form
				AB&T 4000A-215, Individual Cigarette And/Or Tobacco Product Excise Tax
				Report, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08) is used to report such
				cigarettes and for payment of the applicable excise taxes due to the
				Division.
Specific Authority
					 210.10 FS. Law Implemented
					 210.02,
					 210.085
					 FS.
Repromulgated 12-19-74, Formerly 7A-10.17, 7A-10.017,
					 Amended 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.018 - Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers

Current through Reg. 50, No. 138; July 16, 2024
(1) Cigarette wholesale dealers are required
				to keep sales tickets or invoices covering all sales of cigarettes to retail
				dealers.
(2) Invoices of cigarette
				sales by wholesale dealers to retail dealers must include:
(a) Seller's business name, address, and
				cigarette wholesale dealer's state permit number;
(b) Invoice number;
(c) Purchaser's business name;
(d) Purchaser's name (individual,
				partnership, or corporation);
(e)
				Business address of purchaser, including county name;
(f) Retail dealer state permit
				number;
(g) Date of
				delivery;
(h) Number of packages or
				cartons of each brand sold or delivered; and
(i) If products other than cigarettes are
				located on an invoice to the retail dealer, cigarettes shall be listed
				following one another in uninterrupted order.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.0181 - Invoices, Other Tobacco Products Sales to Retail Dealers (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 210.75 FS. Law Implemented
					 210.75,
					 569.007,
					 210.25(13),
					 210.60
					 FS.
New 12-20-94, Repealed
					 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.019 - Retail Dealers, Records to Be Kept (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 210.10(1) FS.
					 Law Implemented 210.09(2), (3)
					 FS.
New 12-19-74, Formerly 7A-10.19, 7A-10.019, Repealed
					 8-26-98.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.020 - Vending Machines, Permits and Restrictions

Current through Reg. 50, No. 138; July 16, 2024
(1) Vending machines may only be operated by
				retail dealers.
(2) Vending machine
				operators must possess a Florida retail dealer permit issued by the Division.
				This permit shall cover the vending machine operator's primary business
				location as well as registered vending machines owned or operated by the
				vending machine operator. The premises on which a vending machine is located or
				placed must also possess a Florida retail dealer permit issued by the
				Division.
(3) Each vending machine
				dispensing cigarettes must be registered with the Division and have affixed
				thereto an identification sticker, DBPR form AB&T 4000A-008, Cigarette
				Vending Machine Identification, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08), furnished by the
				Division.
(4) No vending machines
				dispensing cigarettes may sell or offer for sale other products which are
				labeled or packaged in such a manner to resemble, represent or have a tendency
				to misrepresent cigarette products being sold or offered for sale unless notice
				is clearly provided that the product being dispensed is not a cigarette
				product. Notice is sufficient if displayed on or adjacent to the individual
				lever depressed or extended by the consumer to receive the
				product.
Specific Authority
					 210.10(1),
					 569.009 FS. Law Implemented
					 210.01,
					 210.07,
					 210.085,
					 569.003
					 FS.
Amended 10-20-72, Repromulgated 12-19-74, Amended 3-1-76,
					 Formerly 7A-10.20, Amended 1-16-89, Formerly 7A-10.020, Amended
					 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.021 - Vending Machines, Reports

Current through Reg. 50, No. 138; July 16, 2024
Vending machine operators are required to furnish the
				  Division, DBPR form AB&T 4000A-240 Monthly Changes of Vending Machine
				  Locations, which may be obtained as specified in Rule
				  61A-5.001, F.A.C., and is
				  incorporated herein by reference and effective (2/08) and DBPR form AB&T
				  4000A-241 Annual Schedule of Vending Machine Locations, which may be obtained
				  as specified in Rule 61A-5.001, F.A.C., and is
				  incorporated herein by reference and effective (2/08), on July 1st of each
				  year.
Specific Authority
					 210.10(1) FS.
					 Law Implemented 210.09
					 FS.
Repromulgated 12-19-74, Amended 3-1-76, Formerly 7A-10.21,
					 7A-10.021, Amended 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.022 - Vending Machines, Military Installations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 210.10(1) FS.
					 Law Implemented 210.04(5)
					 FS.
New 12-19-74, Formerly 7A-10.22, 7A-10.022, Repealed
					 8-26-98.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.024 - Records and Reports (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 210.10(1) FS.
					 Law Implemented 210.09
					 FS.
New 3-1-76, Formerly 7A-10.24, 7A-10.024, Repealed
					 8-26-98.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.025 - Wholesalers/Stamping Agent, Multiple Locations, Discounts (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 210.10(1) FS.
					 Law Implemented 210.05(3)(a)
					 FS.
New 3-1-76, Formerly 7A-10.25, 7A-10.025, Repealed
					 8-26-98.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.026 - Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting

Current through Reg. 50, No. 138; July 16, 2024
(1) Stamping agents or wholesale dealers may
				sell stamped but untaxed cigarettes only to the Seminole Indian Tribe or to an
				enrolled member thereof exclusively for retail sale on Seminole Indian
				Reservation or trust lands when such cigarettes have Division approved stamps
				affixed. For purposes of this section, stamped but untaxed cigarettes will be
				referred to as "Indian cigarettes."
(2) Indian cigarettes may be sold only to a
				retail business exclusively owned and operated by the Seminole Indian Tribe or
				an enrolled member thereof for retail sale exclusively by such Tribe or member
				on Seminole Reservation or trust lands.
(3) Each designated stamping agent selling
				any such stamped but untaxed cigarettes to the Seminole Indian Tribe or to an
				enrolled member thereof shall obtain and provide to the Division the following
				report and records:
(a) The invoice or sales
				slip substantiating any such tax-free sale shall be attached to the monthly
				report. The invoice or sales slip must be signed by a person authorized to
				receive such stamped but untaxed cigarettes.
(b) The name of any person authorized to
				receive and sign for such tax-free cigarettes shall be submitted by the
				designated stamping agent to the Division.
(c) A written statement which sets forth all
				persons or entities holding a direct or indirect interest in the retail
				business, located on Seminole Indian Reservation or trust lands, purchasing
				Indian cigarettes and all persons or entities entitled to share in any profits
				or income of the retail business purchasing such cigarettes. This statement
				shall be obtained prior to any sales of stamped but untaxed cigarettes to any
				retail business located on Indian Reservations or trust lands. Any changes in
				interest or entitlement to share of profits or income shall be reported to the
				Division. Statements shall be kept on file for a period of three years and
				shall be available for inspection and review by the
				Division.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.027 - Interest on Excise Tax; Due Dates

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Excise taxes on cigarettes assessed pursuant to the accounting records and
				returns of the stamping agent are due not later than the 10th calendar day of
				the month following the calendar month in which the taxes were incurred.
				Interest on taxes assessed shall accrue from that date.
(2) Excise taxes on cigarettes owed by a
				stamping agent which are assessed as a result of a Division audit shall become
				due not later than the 10th calendar day of the month following the calendar
				month in which the Division determines the taxes were incurred. Interest on
				taxes assessed shall accrue from that date.
(3) Excise taxes on cigarettes owed by a
				stamping agent which are assessed as a result of a Division audit under
				circumstances where the Division is unable to allocate the taxes to any
				particular month shall be due not later than the 10th calendar day of the month
				following the calendar month which the Division makes its assessment. Interest
				on taxes owed shall accrue from that date.
(4) In those cases where the 10th calendar
				day falls on a Saturday, Sunday, or a legal holiday, remittances shall be
				accepted as timely filed if postmarked or delivered to the Division on the
				following business day which is neither a Saturday, Sunday or legal holiday. As
				used in this rule, legal holiday means those days as designated in Section
				110.117, F.S., and Federal
				holidays.
Specific Authority
					 210.10 FS. Law Implemented
					 210.02(6)
					 FS.
New 10-31-89, Formerly 7A-10.027, Amended
					 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.031 - New Off Premise Storage of Unstamped Cigarettes (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 210.10(1) FS.
					 Law Implemented 210.09
					 FS.
New 3-15-90, Formerly 7A-10.031, Repealed
					 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.050 - Definitions

Current through Reg. 50, No. 138; July 16, 2024
"Tobacco Products Wholesale Dealer" also known as "TWD" means
				  a "distributor" as defined in Section
				  210.25(4),
				  F.S.
Specific Authority
					 210.75 FS. Law Implemented
					 210.01,
					 210.25
					 FS.
New 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.051 - Excise Tax Exemption, Reports

Current through Reg. 50, No. 138; July 16, 2024
Excise taxes imposed by Section
				  210.30, F.S., shall not apply to
				  the following:
(1) Tobacco products
				sold at post exchanges, ship service stores, ship stores, slop chests, or other
				outlets to members of the armed services of the United States when such
				establishments are operated under the regulations of the Army, Navy, or Air
				Force of the United States; the United States Coast Guard; or NASA on such
				reservations in this state; however, it is unlawful for anyone, including
				members of the armed services of the United States, to purchase such tax-exempt
				tobacco products for resale within the State of Florida.
(2) Tobacco products shipped directly from
				the manufacturer or importer to facilities operated by the Federal Bureau of
				Prisons, located on lands solely owned by the United States government, for
				consumption by such inmates. Manufacturers or importers shipping such tobacco
				must notify the Division each month of the facility name and the quantity of
				tobacco products shipped.
(3) Each
				tobacco products wholesale dealer selling such tax-free tobacco products shall
				attach to the monthly report a copy of the invoice substantiating such tax-free
				sale. The invoice must be signed by a person authorized to receive such
				tax-free tobacco products. The name of any person authorized to receive and
				sign for such tax-free tobacco products must be submitted by the commanding
				officer of the military installation to the auditor supervisor for the district
				of the Division where the military installation is
				located.
Specific Authority
					 210.55,
					 210.75 FS. Law Implemented
					 U.S.C. Const. Art. VI cl. 2; 4 U.S.C. § 107; 14 U.S.C. §§ 1, 2;
					 42 U.S.C. §§ 2451, 2472;
					 210.30
					 FS.
New 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.053 - Records Maintenance (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Rulemaking Authority
					 210.75 FS. Law Implemented
					 210.60
					 FS.
New 9-2-08, Repealed
					 6-7-12.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.054 - Invoices, Tobacco Products Sales to Retailers

Current through Reg. 50, No. 138; July 16, 2024
(1) Tobacco products wholesale dealers are
				required to keep sales tickets or invoices covering all sales of tobacco
				products to retailers. Invoices of tobacco products sales by tobacco products
				wholesale dealers to retailers shall include:
(a) Tobacco products wholesale dealer's name,
				address, and state permit number;
(b) Invoice number;
(c) Purchaser's business name;
(d) Purchaser's name (individual,
				partnership, or corporation);
(e)
				Purchaser's business address;
(f)
				Retailer's state permit number;
(g)
				Date of delivery;
(h) Number of
				units of each brand of tobacco products, wholesale price per unit, and discount
				per unit sold to the retailer;
(i)
				If items other than tobacco products are listed on the invoice to the retailer,
				tobacco products shall be listed following one another in uninterrupted order;
				and
(j) In addition to the above
				requirements, an out of state tobacco products wholesale dealer licensed by the
				state of Florida shall list discounts separate and apart from the wholesale
				price of each unit. All discounts and free units attached to units being sold
				shall not reduce the unit wholesale price for tax purposes.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.055 - Excise Tax Refunds

Current through Reg. 50, No. 138; July 16, 2024
(1) To receive a
				refund or credit for tobacco products upon which the excise tax has been paid
				and the products have been subsequently transferred to an out-of-state
				location, or returned to a manufacturer or importer, or been destroyed, the
				tobacco products wholesale dealer must provide the following documentation to
				the Division:
(a) Tobacco products shipped
				back to a manufacturer or importer must have an affidavit or credit memo from
				the manufacturer or importer stating that they have received the tobacco
				products.
(b) Tobacco products sold
				to tobacco products wholesale dealers, retailers, or consumers located outside
				of the state of Florida must have a sales invoice listing the quantity and type
				of tobacco products sold as well as the name, address, and telephone number of
				the out-of-state destination.
(c)
				Destroyed tobacco products must be witnessed by an agent of the Division and a
				copy of the signed destruction form must be provided to the
				Division.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.080 - Application for Cigarette Permit, Manufacturer or Importer

Current through Reg. 50, No. 138; July 16, 2024
(1) In order to be permitted as a
				manufacturer or importer, or to make changes to an existing manufacturer or
				importer permit, a completed application must be submitted to and approved by
				the Division. A completed application shall consist of the following:
(a) Properly executed application on form,
				DBPR ABT-6024 Application for Wholesale Cigarette Permit, which may be obtained
				as specified in Rule 61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08). Instructions for filling
				out form DBPR ABT-6024 are provided in form DBPR ABT-6024i, Instructions for
				Completing Application for Wholesale Cigarette Permit, which may be obtained as
				specified in Rule 61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08).
(b) Payment of the permit fee of
				$100.
(c) A copy of a Federal
				permit to manufacture or import cigarettes.
(d) If the location for any permit is in the
				state, the applicant must submit to the Division a sketch of the premises along
				with a right of occupancy for the location. The sketch of the premises shall
				display all areas to be covered by the permit being applied for as well as all
				adjacent areas that currently have or will have another permit issued by the
				Division.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.081 - Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent

Current through Reg. 50, No. 138; July 16, 2024
(1) In order to be
				permitted as a wholesale dealer, exporter, or cigarette distributing agent, or
				to make changes to an existing wholesale dealer permit, exporter permit, or
				cigarette distributing agent permit, a completed application must be submitted
				to and approved by the Division. A completed application shall consist of the
				following:
(a) Properly executed application
				on form, DBPR ABT-6024 Application for Wholesale Cigarette Permit, which may be
				obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08). Instructions for filling
				out form DBPR ABT-6024 are provided in form DBPR ABT-6024i, Instructions for
				Completing Application for Wholesale Cigarette Permit, which may be obtained as
				specified in Rule 61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08).
(b) A set of fingerprints for each applicant
				and for any person or persons interested directly or indirectly with the
				applicant in the business for which the permit is being sought. Applicants
				shall properly execute and submit form DBPR ABT-6021 Division of Alcoholic
				Beverages and Tobacco Fingerprint Affidavit, which may be obtained as specified
				in Rule 61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08), along with the official
				fingerprint card. When making changes to an existing permit, fingerprints will
				only be required for new applicants and for any new person or new persons
				interested directly or indirectly with the business for which the permit is
				changed.
(c) Payment of the permit
				fee of $100.
(d) If the location
				for any permit is in the state, the applicant must submit to the Division a
				sketch of the premises along with a right of occupancy for the location. The
				sketch of the premises shall display all areas to be covered by the permit
				being applied for as well as all adjacent areas that currently have or will
				have another permit issued by the Division.
(e) Applicants shall properly execute and
				submit form DBPR ABT-6032, Division of Alcoholic Beverages and Tobacco Surety
				Bond Form, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08). Instructions for filling
				out form DBPR ABT-6032 are provided in form DBPR ABT-6032i, Instructions for
				Completing DBPR ABT-6032, Division of Alcoholic Beverages and Tobacco Surety
				Bond Form, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective 2/08).
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.082 - Application for a Tobacco Products Wholesale Dealer Permit

Current through Reg. 50, No. 138; July 16, 2024
(1) A tobacco products wholesale dealer
				permit is required by any entity acting as a distributor as defined in Section
				210.25(4),
				F.S.
(2) In order to be permitted
				as a tobacco products wholesale dealer, or to make changes to an existing
				permit, a completed application must be submitted to and approved by the
				Division of Alcoholic Beverages and Tobacco. A completed application shall
				consist of the following;
(a) Properly
				executed application on form, DBPR ABT-6005 Application for Tobacco Products
				Wholesale Dealer's Permit, which is incorporated herein by reference and
				revised January 2013. This form is available upon request from the Department
				of Business and Professional Regulation, Division of Alcoholic Beverages and
				Tobacco or at
http://www.flrules.org/Gateway/reference.asp?No=Ref-16010
.
				Instructions for filling out form DBPR ABT-6005 are provided in form DBPR
				ABT-6005i, Instructions for Completing Application for Tobacco Products
				Wholesale Dealer, which is incorporated herein by reference and effective
				February 2008. This form is available upon request from the Department of
				Business and Professional Regulation, Division of Alcoholic Beverages and
				Tobacco or at
http://www.flrules.org/Gateway/reference.asp?No=Ref-16009
.
(b) Payment of the permit fee of
				$25.
(c) If the location for any
				permit is in the state, the applicant must submit to the Division a sketch of
				the premises along with a right of occupancy for the location. The sketch of
				the premises shall display all areas to be covered by the permit being applied
				for as well as all adjacent areas that currently have or will have another
				permit issued by the Division.
(d)
				Submission of a corporate surety bond issued by a surety company authorized to
				do business in Florida in the amount of no less than $1, 000. The Division
				shall require a larger bond amount in accordance with the surety bond
				requirements specified in Rule
				61A-10.0821, F.A.C, if the
				minimum is insufficient to fully protect the state.
(e) Applicants shall properly execute and
				submit form DBPR ABT-6032, Division of Alcoholic Beverages and Tobacco Surety
				Bond Form, which is incorporated herein and amended September 2010. This form
				is available upon request from the Department of Business and Professional
				Regulation, Division of Alcoholic Beverages and Tobacco or at
http://www.flrules.org/Gateway/reference.asp?No=Ref-16011
.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.0821 - Surety Bond Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1) All
				corporate surety bonds required under Section
				210.40 F.S. must be issued by a
				surety company authorized to do business in the State of Florida, conditioned
				for the payment when due of all taxes, penalties, and accrued interest which
				may be due the state.
(2) All
				applicants for a Tobacco Products Wholesale Dealer permit must submit an
				initial corporate surety bond in the amount of $1000, on forms specified in
				Rule 61A-10.082, F.A.C.
(3) The Division of Alcoholic Beverages and
				Tobacco will complete a review of all permit holders' corporate surety bonds on
				a semiannual basis.
(a) In its semiannual
				reviews, the Division will review the total of each permit holder's final
				audited tax liabilities, penalties, and accrued interest which are due the
				state.
(b) In its semiannual
				reviews, the Division will determine the highest month of each permit holder's
				final audited tax liabilities, penalties, and accrued interest which are due
				the state.
(c) After each
				semiannual review, when the amount of a permit holder's existing corporate
				surety bond is less than the highest month of the permit holder's final audited
				tax liabilities, penalties, and accrued interest which are due the state, the
				surety bond shall be increased to a sum representing the highest month of the
				permit holder's final audited tax liabilities, penalties, and accrued interest
				which are due the state.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.083 - Application for Retail Dealer Permit, Cigarette and Tobacco Products

Current through Reg. 50, No. 138; July 16, 2024
(1) For this section the term retail tobacco
				products dealer shall refer to the definition provided by Section
				569.002(4),
				F.S. For this section the term tobacco products shall refer to the definition
				provided by Section 569.002(6),
				F.S. A tobacco products retail dealer permit is required to sell cigarettes and
				tobacco products at retail.
(2) In
				order to be permitted as a retail dealer, or to make changes to an existing
				tobacco products retail dealer permit, the applicant or permit holder must do
				one of the following:
(a) Retail dealers only
				interested in applying for a retail dealer tobacco products permit must review
				form DBPR ABT-6028i, Instructions for Completing Application for Retail Tobacco
				Products Dealer Permit, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08), and shall complete and
				submit form DBPR ABT-6028, Application for Retail Tobacco Products Dealer
				Permit, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08); or
(b) Retail dealers interested in applying for
				both a tobacco products permit and an alcoholic beverage license simultaneously
				must review form DBPR ABT-6001i, Instructions for Completing Alcoholic Beverage
				License and Retail Tobacco Products Dealer Permit Application, which may be
				obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08), and complete and submit
				form DBPR ABT 6001, Application for Alcoholic Beverage License and Retail
				Tobacco Products Dealer Permit, as referenced in Rule
				61A-5.700, F.A.C.; or
(c) Retail dealers interested in applying for
				multiple permits or to make changes thereto must review form DBPR ABT-6028i,
				Instructions for Completing Application for Retail Tobacco Products Dealer
				Permit, which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08), and complete and submit
				form DBPR ABT 6028 Application for Retail Tobacco Products Dealer Permit, which
				may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08).
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.084 - Permit Changes

Current through Reg. 50, No. 138; July 16, 2024
(1) Any permitee
				desiring to make a change in the business name and/or the location of the place
				of business must secure a supplemental permit reflecting the new business name
				and/or location prior to initiating the change. Application for such
				supplemental permits must be made to the Division on the appropriate forms.
(a) To request a change of business name or
				change of mailing address, a permittee must complete and submit DBPR form
				ABT-6009 Change of Business Name or Change of Mailing Address Application,
				which may be obtained as specified in Rule
				61A-5.001, F.A.C., and is
				incorporated herein by reference and effective (2/08), to the
				Division.
(b) To make changes to a
				permit not covered by paragraph (a), the permitee shall submit a complete
				application to the Division as specified in Rules
				61A-10.080,
				61A-10.081 and
				61A-10.082,
				F.A.C.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61A - Division of Alcoholic Beverages and Tobacco › Chapter 61A-10 - CIGARETTE TAX DIVISION RULES › Section 61A-10.085 - Duplicate License Request

Current through Reg. 50, No. 138; July 16, 2024
Any permitee desiring to replace a lost or destroyed permit,
				  may make a request to the Division for the issuance of a duplicate permit. This
				  request shall be in the form of an affidavit advising that the permit has been
				  lost or destroyed.
Specific Authority
					 20.165,
					 120.536,
					 210.10,
					 455.2035,
					 569.009 FS. Law Implemented
					 210.15,
					 455.219,
					 569.003
					 FS.
New 9-2-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-3 - FEES AND COSTS › Section 61B-3.0001 - Definitions (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.023,
					 498.024,
					 498.025,
					 498.027,
					 498.029,
					 498.031,
					 498.033,
					 498.039,
					 498.047
					 FS.
New 2-16-93, Formerly 7D-3.0001, Amended 9-28-93, 1-26-97,
					 5-31-98, Repealed 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-3 - FEES AND COSTS › Section 61B-3.001 - Fees, Cost of Inspections and Investigations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1),
					 498.017 FS. Law Implemented
					 498.007(1),
					 498.011,
					 498.017,
					 FS.
New 10-8-68, Amended 12-9-69, Revised 12-17-71, Amended
					 12-19-74, 9-22-77, 12-24-80, 4-17-85, Formerly 7D-3.01, Amended 1-4-87,
					 2-16-93, Formerly 7D-3.001, Amended 9-28-93, 1-26-97, 5-31-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-3 - FEES AND COSTS › Section 61B-3.008 - Investigations (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.047(2)
					 FS.
New 2-16-93, Formerly 7D-3.008, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-5 - PROCEDURE FOR REGISTRATION › Section 61B-5.0022 - Registration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.027,
					 498.029(1),
					 498.031,
					 498.033,
					 498.037,
					 498.039(1),
					 498.041
					 FS.
New 12-24-80, Amended 4-17-85, Formerly 7D-5.022, Amended
					 8-20-86, 2-16-93, Formerly 7D-5.0022, Amended 1-26-97, 5-31-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-5 - PROCEDURE FOR REGISTRATION › Section 61B-5.0026 - Material Changes; Termination of Registration (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.017(5),
					 498.033,
					 498.039,
					 498.041,
					 498.047
					 FS.
New 12-31-80, Amended 4-17-85, Formerly 7D-5.026, Amended
					 8-20-86, 2-16-93, Formerly 7D-5.0026, Amended 9-28-93, 2-27-97. 5-31-98,
					 Repealed 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-5 - PROCEDURE FOR REGISTRATION › Section 61B-5.003 - Financial Statements (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.033,
					 498.007
					 FS.
New 12-31-80, Formerly 7D-5.03, Amended 2-16-93, Formerly
					 7D-5.003, Amended 5-31-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-6 - ENCUMBRANCES AND IMPROVEMENTS › Section 61B-6.001 - Mortgages and Other Encumbrances (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.027,
					 498.039
					 FS.
Revised 12-17-71, Amended 12-19-74, 4-14-76, 7-1-76,
					 9-22-77, 12-31-80, 6-9-82, Formerly 7D-6.01, Amended 8-20-86, 2-16-93, Formerly
					 7D-6.001, Amended 1-26-97, 6-9-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-6 - ENCUMBRANCES AND IMPROVEMENTS › Section 61B-6.004 - Encumbrance Reports (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.039(6), (7)
					 FS.
New 12-31-80, Amended 6-9-82, Formerly 7D-6.04, Amended
					 8-20-86, 2-16-93, Formerly 7D-6.004, Amended 1-26-97, 6-9-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-6 - ENCUMBRANCES AND IMPROVEMENTS › Section 61B-6.006 - Assurances for Uncompleted Improvements/Interim Maintenance of Subdivided Lands (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.027,
					 498.039
					 FS.
New 6-9-82, Amended 4-17-85, Formerly 7D-6.06, Amended
					 8-20-86, 1-24-91, 2-16-93, Formerly 7D-6.006, Amended 9-28-93, 2-27-97, 6-9-98,
					 Repealed 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-6 - ENCUMBRANCES AND IMPROVEMENTS › Section 61B-6.010 - Modification or Release of Assurances (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.017(6),
					 498.039
					 FS.
New 6-9-82, Amended 4-17-85, Formerly 7D-6.10, Amended
					 2-16-93, Formerly 7D-6.010, Amended 9-28-93, 1-26-97, 6-9-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-7 - CONTRACTS, AGREEMENTS FOR DEED AND PUBLIC OFFERING STATEMENT › Section 61B-7.011 - Public Offering Statement (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.037
					 FS.
New 12-17-71, Repromulgated 12-19-74, Amended 12-24-80,
					 Formerly 7D-8.011, Amended 8-20-86, Formerly 7D-8.0011, 61B-8.0011, Amended
					 1-26-97, 5-8-98, Repealed 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-9 - ADVERTISING › Section 61B-9.0011 - Identifying Designation (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.035
					 FS.
New 12-17-71, Repromulgated 12-19-74, Formerly 7D-9.01,
					 Amended 9-22-77, 12-31-80, Formerly 7D-9.011, 7D-9.0011, Amended 5-18-98,
					 Repealed 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-9 - ADVERTISING › Section 61B-9.003 - Letter of Transmittal (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.035(1)
					 FS.
New 12-17-71, Repromulgated 12-19-74, Amended 12-31-80,
					 4-17-85, Formerly 7D-9.03, Amended 8-20-86, 2-16-93, Formerly 7D-9.003, Amended
					 1-26-97, 5-18-98, Repealed 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-9 - ADVERTISING › Section 61B-9.032 - Standards (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.007,
					 498.024(1)(b),
					 498.035
					 FS.
New 12-17-71, Amended 12-19-74, 12-31-80, Formerly 7D-9.32,
					 7D-9.032, Amended 1-26-97, 5-18-98, Repealed
					 10-28-08.
Florida Administrative Code › 61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION › 61B - Division of Florida Condominiums, Timeshares and Mobile Homes › Chapter 61B-9 - ADVERTISING › Section 61B-9.036 - Approval of Vacation Certificates (Repealed)

Current through Reg. 50, No. 138; July 16, 2024
Specific Authority
					 498.007(1) FS.
					 Law Implemented 498.035(2)
					 FS.
New 12-19-74, Amended 12-31-80, Formerly 7D-9.36, 7D-9.036,
					 Amended 5-18-98, Repealed 10-28-08.