Georgia Tobacco Distributor License or Tax Bond

The Georgia Department of Revenue requires a Tobacco Distributor Tax Stamp Bond or a Cigar and Cigarette Distributors License Performance and Liability Tax Bond for certain tobacco distributors, manufacturers or importers operating in the state of Georgia. The bond is conditioned upon the principal paying all taxes, license fees, rental charges, or otherwise, including penalties and interest, together with expenses incurred by the State in the collection of amounts due the State. Additionally, the principal must comply with the laws of Georgia, and all rules and regulations established by the State Revenue Commissioner. The bond may be cancelled by the surety company with sixty days written notice to the obligee.