The purpose of these Rules is to promote compliance with O.C.G.A. § 10-13-1, et seq. ("Chapter 13") and O.C.G.A. § 10-13A-1, et seq. ("Chapter 13A") by establishing guidelines for yearly and quarterly certifications and escrow deposits. The Attorney General is authorized to require Non-Participating tobacco product manufacturers to make quarterly escrow deposits during the year in which the sales covered by such deposits are made.
Ga. Comp. R. & Regs. R. 60-1-1-.02
O.C.G.A. Secs. 10-13A-7, 10-13A-9.