1. Before making a delivery sale or shipping cigarettes in connection with a sale, a person shall file with the tax commissioner a statement setting forth the person's name, trade name, and the address of the person's principal place of business and any other place of business. 2. Not later than the tenth day of each month, each person that has made a delivery sale or shipped or delivered cigarettes in connection with any sale during the previous calendar month shall file with the tax commissioner a memorandum or a copy of the invoice, which provides for each delivery sale: a. The name and address of the individual to whom the delivery sale was made; b. The brand of the cigarettes that were sold in the delivery sale; and c. The quantity of cigarettes that were sold in the delivery sale.
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