Licensed tobacco distributors who are authorized to purchase tobacco tax stamps on account and who elect to purchase tobacco tax stamps from authorized banks located in the State shall advise the Revenue Department in writing of which bank authorized to sell revenue stamps from which he desires to purchase on account and may not purchase on account from any other bank other than the one he selects.
Ga. Comp. R. & Regs. R. 560-3-2-.14
Ga. L. 1937-38, Extra Sess., p. 77, as amended; Ga. L. 1970, p. 146.