Licensed tobacco distributors who have complied under the provisions of the law and these regulations and who are authorized by the Department of Revenue to purchase tobacco tax stamps from the State Revenue Department or its agency bank on account, shall first be issued an Identification Card of Authorization which card shall, on the front side, be so numerically coded indicating distributor's account number and other numerical designation which the Commissioner may deem proper and shall also bear the authorized distributor's firm name and firm address. The back side of each Identification Card of Authorization shall state the terms of issuance of such card.
Ga. Comp. R. & Regs. R. 560-3-2-.08
Ga. L. 1937-38, Extra Sess., p. 77, as amended; Ga. L. 1970, p. 146.