December 07, 2019
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The Florida Statutes

The 2003 Florida Statutes

Title XIV
TAXATION AND FINANCE
Chapter 210
TAX ON TOBACCO PRODUCTS
View Entire Chapter
Section 210.06, Florida Statutes 2003

210.06  Affixation of stamps; presumption.--

(1)  Every dealer within or without the state shall affix or cause to be affixed to such package or container of such cigarettes, stamps, evidencing the payment of the tax imposed by virtue of this part before such cigarettes are offered for sale or use or consumed or before they are otherwise disposed of in the state.

(2)  Each retail dealer shall open such box, carton or other container of cigarettes prior to exposing for sale or selling such cigarettes and examine the packages contained therein for the purpose of ascertaining whether or not the said packages have affixed thereto the proper tax stamp. If unstamped or improperly stamped packages of cigarettes are discovered, the retail dealer shall immediately notify the dealer from whom said cigarettes were purchased. Upon such notification, the dealer from whom said cigarettes were purchased shall replace such unstamped or improperly stamped packages of cigarettes with those upon which stamps have been properly affixed, or immediately affix thereto the proper amount of stamps.

(3)  Whenever any cigarettes are found in the place of business of any such retail dealer, or in the possession of any other person without the stamps affixed, the presumption shall be that such cigarettes are kept in violation of the provisions of this law.

(4)  Stamps shall be affixed to each package of cigarettes of an aggregate denomination not less than the amount of the tax upon the contents therein, and shall be affixed in such manner as to be visible to the purchaser. All stamps shall be affixed in the manner prescribed by the division. The state may not impose an additional charge on stamps for printing costs.

History.--s. 4, ch. 21946, 1943; s. 4, ch. 22645, 1945; s. 1, ch. 26320, 1949; ss. 16, 35, ch. 69-106; s. 5, ch. 79-11; s. 4, ch. 87-86; s. 1, ch. 89-293.

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