§ 7776 - Collection of cigarette tax through nonresident wholesalers
§ 7776. Collection of cigarette tax through nonresident wholesalers
(a) When the commissioner of taxes shall find that the collection of the tax imposed by this chapter would be facilitated thereby, he or she may, in his or her discretion, authorize any person resident or located outside this state engaged in the business of manufacturing cigarettes, or any person resident or located outside this state who ships cigarettes into this state for sale to retail dealers in this state as defined in section 7702 of this title, and who qualifies as a wholesale dealer as defined in section 7702 of this title, but need not have a place of business in this state, upon complying with the requirements of the commissioner to affix, or cause to be affixed, the stamps required by this chapter on behalf of the purchasers of such cigarettes who would otherwise be taxable therefor, and the commissioner may sell such stamps to such person as provided in section 7772 of this title.
(b) Such nonresident person shall agree to submit his or her books, accounts and records to examination during reasonable business hours by the commissioner or his or her duly authorized agent.
(c) Each such nonresident person, other than a foreign corporation which has received a certificate from the commissioner of foreign corporations authorizing it to do business in this state, shall, in writing, appoint the secretary of state and his or her successors in office to be his attorney, such appointment to be made and filed in the manner prescribed in subdivision (3) of section 692 of Title 11. Service upon said attorney shall be sufficient service upon any such nonresident person, whether a foreign corporation which has been authorized to do business in this state by the commissioner of foreign corporations or not, and may be made by delivering duplicate attested copies of the process to the secretary of state. When legal process against any such nonresident person shall be served upon the secretary of state, he or she shall notify such nonresident person in the manner specified in section 852 of Title 12 and shall collect the fee specified therein.
(d) Any person complying with the provisions of this section shall thereupon become a licensed wholesale dealer within the meaning of this chapter, and shall be subject to all provisions of said chapter applicable to wholesale dealers including the furnishing of a bond specified in subchapter 2 of this chapter. (Amended 1959, No. 231, § 5; 1971, No. 73, § 29, eff. April 16, 1971; 1981, No. 31, § 12.)