Ga. Comp. R. & Regs. 560-3-2-.12
Tobacco Tax stamps purchased by licensed tobacco distributors on account during any month shall be paid for in full on or before the 20th day of the month following the month of purchase, except that on or before June 20th of any fiscal year the licensed tobacco distributor shall pay for, in its entirety, any liability for the purchase of tobacco tax stamps due and owing at that time, and for the remainder of the month of June of any fiscal year, shall pay cash for tobacco revenue stamps. The Commissioner may require such payments to be by cashier's check or certified check when he deems it necessary to protect the revenue. No distributor may purchase stamps on account from designated banks or the Department of Revenue from the 20th day of June until the 1st day of July during each fiscal year. All sales of tobacco revenue stamps from June 20th to July 1st of each fiscal year may be purchased only from the Department of Revenue for CASH ONLY.
Ga. Comp. R. & Regs. R. 560-3-2-.12
Ga. L. 1937-38, Extra Sess., p. 77, as amended; Ga. L. 1970, p. 146.