R. 61A-10.001 Definition
R. 61A-10.002 Stamps, Sale of
R. 61A-10.0021 Stamping Agent – Requirements
R. 61A-10.005 Excise Tax, Imposition and Exemption
R. 61A-10.006 Stamps, Method of Affixing
R. 61A-10.007 Stamps, Limitation of Use
R. 61A-10.008 Refunds
R. 61A-10.009 Sample Packages of Cigarettes
R. 61A-10.0091 Manufacturer’s and Importer’s Reporting Requirements
R. 61A-10.010 Sales, Passenger Carriers
R. 61A-10.011 Cigarette, Monthly Reports
R. 61A-10.0111 Cigarette Audit
R. 61A-10.0112 Required Documentation for Imported Cigarettes
R. 61A-10.013 Transactions, Wholesale Dealers, Manufacturers’ and Importers’ Representatives
R. 61A-10.014 Wholesale Dealers, Purchase for Resale Prohibited
R. 61A-10.017 Direct Shipments, Prohibition, Exception, and Excise Taxes
R. 61A-10.018 Invoices, or Daily Sales Tickets, Cigarette Sales to Retail Dealers
R. 61A-10.020 Vending Machines, Permits and Restrictions
R. 61A-10.021 Vending Machines, Reports
R. 61A-10.026 Sale of Stamped, Untaxed Cigarettes by Stamping Agents or Wholesale Dealers to Indians for Retail Sale, Reporting
R. 61A-10.027 Interest on Excise Tax; Due Dates
R. 61A-10.050 Definitions
R. 61A-10.051 Excise Tax Exemption, Reports
R. 61A-10.052 Monthly Reports, Required
R. 61A-10.054 Invoices, Tobacco Products Sales to Retailers
R. 61A-10.055 Excise Tax Refunds
R. 61A-10.080 Application for Cigarette Permit, Manufacturer or Importer
R. 61A-10.081 Application for Cigarette Permit, Wholesale Dealer, Exporter, or Cigarette Distributing Agent
R. 61A-10.082 Application for a Tobacco Products Wholesale Dealer Permit
R. 61A-10.083 Application for Retail Dealer Permit, Cigarette and Tobacco Products
R. 61A-10.084 Permit Changes
R. 61A-10.085 Duplicate License Request

Terms Used In Florida Regulations > Chapter 61A-10

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appraisal: A determination of property value.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Plea: In a criminal case, the defendant's statement pleading "guilty" or "not guilty" in answer to the charges, a declaration made in open court.
  • Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.
  • Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Service of process: The service of writs or summonses to the appropriate party.
  • Statute: A law passed by a legislature.
  • Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence.