It is unlawful for any person to affix a tax stamp to a package or other container of cigarettes (or RYO tobacco) of a tobacco product manufacturer or brand family that is not included in the lists below, or to sell, offer to sell, or possess with intent to sell, in this state, cigarettes (or RYO tobacco) of a tobacco product manufacturer or brand family not included in the lists below.

Beginning January 1, 2010, it is also unlawful to offer for sale in the State of Georgia any cigarette that is not compliant with the Georgia Fire Safety Standard and Firefighter Protection Act unless the cigarettes were in inventory and taxes paid prior to January 1, 2010.

Tobacco Compliant Participating Manufacturers

Tobacco Compliant Non Participating Manufacturers

Tobacco Compliant List by Brand Name

Information for Tobacco Product Manufacturers

NPM s Request for Sales Information
Non Participating Manufacturers should use this form to request information on the number of cigarettes and ounces of RYO reported sold in Georgia during the previous quarter or year.

Notice to All Tobacco Product Manufacturers
This document explains what forms should be submitted to the Attorney General by each Tobacco Product Manufacturer selling or desiring to sell cigarettes or roll your own tobacco in Georgia.

NPM Appointment of Registered Agent Form (Form AG 02)
All Non Participating Manufacturers (“NPM”) must either register with the Secretary of State to do business in the State of Georgia or appoint and continually engage the services in Georgia of a Georgia registered agent to receive service of process. Use this form to file proof of the appointment and continuing availability of a Georgia registered agent.

2013 Quarterly Escrow Certificate Form (form AG 04, rev. 02/13)
Use this form to certify quarterly escrow payments. Quarterly payments are due 30 days after the end of the quarter in which the sale is made. This form is due not later than 10 days after the date the quarterly escrow deposit is due. Submit to the Attorney General along with proof of payment from your financial institution.

2012 Tobacco Product Manufacturer Certification and Request for Listing in the Georgia Directory of Compliant Tobacco Product Manufacturers in 2013
O.C.G.A. 10 13A 1, et seq. requires all Tobacco Product Manufacturers whose brands are sold in Georgia to file this Certification form indicating that they are compliant with Georgia law and to list their brand families. Additionally, submission of this form fulfills the certification requirements of Non Participating Manufacturers as set out in O.C.G.A. 10 13 1, et seq. which requires these companies to establish and fund a qualified escrow account for tobacco sales made in Georgia. Use this form to certify for tobacco sales made in the calendar year 2011 and/or to request to be listed in Georgia’s Directory of Compliant Tobacco Product Manufacturers in 2012. It is due to be filed with the Attorney General and the Department of Revenue by April 30, 2012. Also us the form to supplement any information previously provided.

1999 2011 Tobacco Product Manufacturer Certification Forms

Information for Wholesalers/Distributors

NOTICE to ALL Georgia Licenced Tobacco Wholesale Distributors Regarding Updated AG 01 Form (Wholesaler s Monthly Report of Nonparticipating and Participating Manufacturers Cigarettes)

REVISED!!! Wholesaler’s Monthly Report of Non Participating and Participating Manufacturer Cigarettes (Form AG 01, rev. 2/13)
All Georgia licensed wholesalers are required to file this report by the 10th of each month.

Registration for Electronic Mail Notification of Changes in Tobacco Compliant List (Form AG 05)
O.C.G.A. 10 13A 5(e) requires that every distributor shall provide and update as necessary an e mail address to the Attorney General for purposes of receiving notifications. Use this form to submit and update your e mail address whether you are a distributor or other interested party. Submission of your e mail address is necessary to ensure continued receipt of notifications, even if you have previously been receiving notices.


Georgia Tobacco Escrow and Certification Laws

REVISED!!! Georgia Rules Governing Yearly and Quarterly Escrow Payments From Non Participating Tobacco Product Manufacturers

Lorillard tobacco company – wikipedia, the free encyclopedia

Logic electronic cigarettes – home

Lorillard Tobacco Co. opened a new cigarette plant on East Market St. in Greensboro, NC in 1956, moving cigarette manufacturing from Jersey City, New Jersey and Richmond, VA.

Loews Corporation purchased Lorillard in 1967.

Testifying under oath before Congress in 1994, Lorillard’s CEO Andrew Tisch said that he didn’t believe that nicotine is addictive nor that cigarette smoking causes cancer. 6

In 1997, the firm’s headquarters moved to Greensboro from New York, New York. 7 The firm also manufactured cigarettes in Louisville, Kentucky.

In 1997, Lorillard was one of four entities to initiate negotiations leading to the 1998 Master Settlement Agreement between “Big Tobacco” and 46 U.S. states.

Loews created the Carolina Group as a holding company for its tobacco assets in 2002 it proceeded to sell a minority stake in Carolina on the New York Stock Exchange. Carolina was controlled by Loews until May 10, 2006, when Loews Corporation sold 15 million shares of Carolina Group, lowering its holding from a controlling 53.7% to a plurality 46.3%. 8 The sale is valued at approximately $740 million.

In 2008, Lorillard Tobacco was entered into a separation agreement with its parent company Loews, and became an independent publicly traded company.

In order to comply with FDA regulations, Lorillard had until June 22, 2010, to rebrand tobacco products marketed as “Lights”, “Ultra Lights”, “Medium”, “Mild”, “Full Flavor”, or similar designations to belie the false impression that some tobacco products are comparatively safe.

In December 2010, a Boston jury returned a $151 million verdict against Lorillard Tobacco Company for giving out free samples of cigarettes to children in urban housing projects in the 1950s. 9 The plaintiff, Marie Evans, was nine when she first received these samples, according to documents filed by her attorneys. She died of lung cancer before trial. 10

In April 2012, Lorillard purchased privately held electronic cigarette company, blu ecigs, for $135 million in cash, marking the first foray by the tobacco industry into the electronic cigarette market. The e cigarette company had about $30 million in revenue in 2010, with blu ecigs sold in more than 13,000 retail outlets, including Walgreens and Sheetz. 11

Cigarette camp edit

Camp Old Gold was one of the American Army camps established near Le Havre, France in World War II. As explained in “Introducton The Cigarette Camps” at the website, The Cigarette Camps The U.S. Army Caps in the Le Havre Area 12 13

The staging area camps were named after various brands of American cigarettes the assembly area camps were named after American cities. The names of cigarettes and cities were chosen for two reasons First, and primarily, for security. Referring to the camps without an indication of their geographical location went a long way to ensuring that the enemy would not know precisely where they were. Anybody eavesdropping or listening to radio traffic would think that cigarettes were being discussed or the camp was stateside, especially regarding the city camps. Secondly, there was a subtle psychological reason, the premise being that troops heading into battle wouldn’t mind staying at a place where cigarettes must be plentiful and troops about to depart for combat would be somehow comforted in places with familiar names of cities back home (Camp Atlanta, Camp Baltimore, Camp New York, and Camp Pittsburgh, among others). By war’s end, however, all of the cigarette and city camps were devoted to departees. Many processed liberated American POWs (Prisoners of War) and some even held German POWs for a while.

Restatement edit

On May 8, 2003, the company restated its financial statements in 2002 to reflect an adjustment to the Company’s historical accounting for CNA’s investment in life settlement contracts and the related revenue recognition. 14 On May 3, 2005, Loews Corp, the holding company of Carolina Group, announced to restate results for prior years to correct CNA’s accounting for several reinsurance contracts. 15

See also edit

  • Lorillard v. Reilly, 533 U.S. 525 (2001)
  • B.F. Good & Company Leaf Tobacco Warehouse
  • David H. Miller Tobacco Warehouse

References edit