(a)(1) If the commissioner finds that the collection of the tax imposed by this chapter would be facilitated by such action, he may authorize any person residing or located outside this state who is engaged in the business of manufacturing cigars or cigarettes or any person residing or located outside this state who ships cigars or cigarettes into this state for sale to licensed dealers in this state, to be licensed as a distributor and, after the person complies with the commissioner's requirements, to affix or cause to be affixed the stamps required by this chapter on behalf of the purchasers of the cigars or cigarettes who would otherwise be taxable for the cigars and cigarettes. The commissioner may sell tax stamps to an authorized person or may authorize the use of a metering machine by the person as provided in Code Section 48-11-3.

(2) The commissioner shall require a bond of a nonresident distributor satisfactory to the commissioner and in an amount not to exceed $10,000.00, conditioned upon the payment of the tax and compliance with any other requirements specified by the commissioner. As a condition of authorization as provided in this Code section, a nonresident distributor shall agree to submit his books, accounts, and records for examination by the commissioner or his duly authorized agent during reasonable business hours and shall appoint in writing an agent who resides in this state for the purpose of service. Service upon an agent shall be sufficient service upon the nonresident distributor and may be made by leaving a duly attested copy of the process with the agent. When legal process against any nonresident distributor is served upon the agent, the agent shall notify the nonresident distributor in the manner specified in Code Section 40-12-2.

(3) Upon the grant of authorization as provided in this subsection and except as may otherwise be determined by the commissioner, a nonresident distributor shall become a licensed distributor within the meaning of this chapter and shall be subject to all provisions of this chapter applicable to licensed distributors.

(b) Every nonresident manufacturer and every nonresident distributor of cigars or cigarettes making shipments of cigars or cigarettes by common carrier or otherwise for their own account or for the account of others to distributors or dealers located within this state shall make reports of the shipments when and as required by rules and regulations of the commissioner.