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Florida Statutes § 210.19 — Records to be kept by division.

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From the Legislature's 2026 edition, which includes changes effective through January 1, 2027. Later effective dates are retained in each section's source notes.

2026 edition · Chapter 210 — TAX ON TOBACCO PRODUCTS

Part I — TAX ON CIGARETTES

The division shall keep records showing the total amount of taxes collected, which records shall be open to the public during the regular office hours of the division. The division shall maintain records that identify which agent or wholesale dealer affixed the tax stamp to each package of cigarettes. The identifying records must be made available for public inspection and retained for at least 3 years.

History

History.—s. 1, ch. 26320, 1949; ss. 16, 35, ch. 69-106; s. 14, ch. 72-360; s. 13, ch. 79-11; s. 3, ch. 2000-251.

Source captured on 2026-10-10. Read the official chapter.

Chapter 210 · Collection coverage

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