Ga. Comp. R. & Regs. 560-3-2-.23
The Department of Revenue shall furnish each designated bank authorized to sell cigarette stamps, a list of all licensed wholesale cigarette distributors authorized to purchase such stamps on account and a list of all licensed wholesale cigarette distributors authorized to purchase such stamps for cash only and no bank shall sell to any firm such stamps requested by any firm not shown on such list nor shall make such stamp sales in any manner not authorized by the Department of Revenue. The Department of Revenue shall notify each bank in writing of the removal or addition of any firm authorized to purchase such stamps and shall specify to each bank whether such firm is authorized to purchase on account or for cash only.
Ga. Comp. R. & Regs. R. 560-3-2-.23
Ga. L. 1937 - 1938, Extra Sess., p. 77, Ga. L. 1970, p. 146.