TITLE 44
Taxation
CHAPTER 44-20.1
Delivery Sales of Cigarettes
SECTION 44-20.1-6
§ 44-20.1-6 Registration and reporting
requirements.
(a) Prior to making delivery sales or mailing, shipping or otherwise delivering
cigarettes in connection with any such sales, every person shall file with the
administrator a statement setting forth such person's name, trade, name, and
the address of such person's principal place of business and any other place of
business.
(b) Not later than the tenth (10th) day of each calendar
month, each person that has made a delivery sale or mailed, shipped, or
otherwise delivered cigarettes in connection with any such sale during the
previous calendar month shall file with the administrator a memorandum or a
copy of the invoice that provides for and every such delivery sale:
(1) The name and address of the consumer to whom such
delivery sale was made;
(2) The brand or brands of cigarettes that were sold in such
delivery sale; and
(3) The quantity of cigarettes that were sold in such
delivery sale.
(c) Any person that satisfies the requirements of section 376
of title 15 of the United States Code shall be deemed to satisfy the
requirements of this section.
History of Section.
(P.L. 2005, ch. 346, § 2; P.L. 2005, ch. 392, § 2.)
