Each manufacturer or importer shipping or causing to be shipped cigarettes into this state shall report such shipments to the Division on or before the 10th calendar day of each month for the previous month’s shipments. Reports shall be made on the following DBPR forms:
    (1) AB&T 4000A-250, Instate Cigarette Manufacturer’s Report, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08).
    (2) AB&T 4000A-251, Out of State Cigarette Manufacturer’s Report, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08).
    (3) AB&T 4000A-255, Instate Cigarette Importer’s Receipt Report, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08).
    (4) AB&T 4000A-256, Out of State Cigarette Importer’s Report, which may be obtained as specified in Fl. Admin. Code R. 61A-5.001, and is incorporated herein by reference and effective (2/08).
In those cases where the 10th calendar day falls on a Saturday, Sunday, or a legal holiday, monthly 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 Florida Statutes § 110.117, and Federal holidays.
Specific Authority 210.10 FS. Law Implemented Florida Statutes § 210.09. History-New 9-2-08.