5366 Registration and reporting requirements
(a) Prior to making delivery sales or mailing, shipping or otherwise delivering
any tobacco product in connection with any such sales, every person shall
file with the Department a statement setting forth such person's name,
trade name and the address of such person's principal place of business
and any other place of business.
(b) Not later than the tenth day of each calendar month, each person that
has made a delivery sale or mailed, shipped or otherwise delivered any
tobacco product in connection with any such sale during the previous calendar
month shall file with the Department a memorandum or a copy of the invoice
that provides for each and every such delivery sale:
(1) The name and address of the consumer to whom such delivery sale was made;
(2) The brand or brands of the any tobacco product that were sold in such
delivery sale; and
(3) The quantity of cigarettes that were sold in such delivery sale.
(c) Any person that satisfies the requirements of 15 U.S.C. § 376
shall be deemed to satisfy the requirements of this section.