S.C. Code Regs. § § 13-1111

Current through Register Vol. 48, No. 11, November 22, 2024

Section 13-1111 - Manufacturer and Importer Reports

A. Each manufacturer and importer that sells cigarettes in or into the State shall, within 15 days following the end of each month, file a report on a form to be prescribed by the Attorney General and certify to the State that the report is complete and accurate.

B. The report shall contain the following information: the total number of cigarettes sold by that manufacturer or importer in or into the State during that month, and identifying by name and number of cigarettes (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes and (iii) the purchasers of those cigarettes. A manufacturer's or importer's report shall include cigarettes sold in or into the State through its sales entity affiliate.

C. The requirements of subsection (a) shall be satisfied and no further report shall be required under this Section with respect to cigarettes if the manufacturer or importer timely submits to the Department of Revenue and the Attorney General the report or reports required to be submitted by it with respect to those cigarettes under 15 U.S.C. § 376 and certifies to the State that the reports are complete and accurate.

D. Upon request by the Attorney General, a manufacturer or importer subject to this Section will provide copies of similar reports that it filed in other States.

E. Each manufacturer and importer that sells cigarettes in or into the State shall either: (i) submit its federal returns, as defined below, to the Attorney General by 60 days after the close of the quarter in which the returns were filed or (ii) submit to the United States Treasury a request or consent under Internal Revenue Code Section6103(c)authorizing the Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the U.S. Customs Service to disclose the manufacturer's or importer's federal returns, as defined below, to the Attorney General as of 60 days after the close of the quarter in which the returns were filed.

F. A manufacturer that fails to file a complete and accurate report required herein may be removed from the Tobacco Directory.

S.C. Code Regs. § 13-1111

Added by State Register Volume 38, Issue No. 6, eff 6/27/2014.