(a)
Affixed tax stamps. A
refund or credit for cigarette tax stamps purchased by a cigarette stamping
agent which have been affixed to packages of cigarettes will be made to the
agent upon satisfactory proof presented to the Department that the tax-stamped
cigarettes have been withdrawn from the market because they are unsaleable,
sold to persons exempt from the tax under the act, or lost or destroyed by
fire, casualty or Act of God. A refund or credit will not be granted for
cigarette tax paid upon stamped cigarettes that have been stolen.
(1) A cigarette stamping agent's refund or
credit shall be based upon the face value of the stamps, less commissions
allowed the cigarette stamping agent under the act.
(2) If the cigarettes are returned to the
manufacturer, the cigarette stamping agent shall give to the Department a sworn
statement by the manufacturer certifying receipt of the returned
cigarettes.
(b)
Unaffixed tax stamps. The Department may issue a refund or a
credit to present or former cigarette stamping agents for previously-purchased,
unaffixed tax stamps when the Department deems a refund or credit appropriate
such as when a cigarette stamping agent is no longer qualified to affix tax
stamps, when a cigarette stamping agent is in liquidation, when a cigarette
stamping agent possesses damaged tax stamps that are unfit for use or when a
cigarette stamping agent possesses stamps that have been superseded by stamps
of a newer design or denomination.
(1) The
Department will issue a refund or credit for unaffixed tax stamps for the
actual amount of cigarette tax paid for the stamps if satisfactory proof is
presented to the Department within the time permitted under section 1253 of the
act (72 P. S. §
8253). A
claim for a refund or credit may not be filed when cigarette tax stamps have
not been paid for in full. The Department will determine whether the cigarette
stamping agent is entitled to either a refund or credit and the method of
payment.
(2) Unaffixed stamps shall
accompany the claim, which shall be sent to the Department by registered mail
or other method approved by the Department.
Notes
The
provisions of this § 71.6 adopted February 13, 1998,
effective 2/14/1998, 28 Pa.B.
979.
The provisions of this § 71.6 issued under section 6 of the
Fiscal Code (72 P. S. §
6); section
1291 of the Tax Reform Code of 1971 (72 P. S. §
8291); and sections 209-A, 214-A, 215-A and
227-A of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. §§
209-A, 214-A, 215-A and
227-A).
This section cited in 61 Pa. Code §
71.5 (relating to cigarette tax
stamps).
