Every manufacturer or importer, distributor, and dealer of loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes who ships any loose tobacco, smokeless tobacco, cigars, little cigars, or cigarettes from a location outside this state to any distributor or dealer located within this state shall, on or before the tenth day of the month following such shipments, make a report of all such shipments to the commissioner on a form provided by the commissioner.
Ga. Comp. R. & Regs. R. 560-8-1-.08
O.C.G.A. Secs. 48-2-12, 48-11-10.