Cal. Code Regs. tit. 18 § 4061

Current through Register 2024 Notice Reg. No. 50, December 13, 2024

Section 4061 - Unused Stamps

(a) The Department will refund or credit to a distributor the denominated value, less the purchase discount, of any identifiable unused stamps which are returned to the Department.

The distributor must file a claim for refund or credit with the Department. The claim must be signed by the claimant or the claimant's representative and include the following information:

(1) The distributor's name, account number, address, and telephone number;

(2) The date of the claim;

(3) The specific grounds upon which the claim is based;

(4) The date, number, and type of unused stamps being claimed for refund;

(5) The amount of claim for each type of unused stamp being claimed for refund;

(6) The total amount of the claim less the discount allowed under Revenue and Taxation Code section 30166; and

(7) Documentation required to support the claim.

The Department will verify the amount of unused stamps being claimed for refund and provide a certification to the distributor of the amount of unused stamps that have been verified by the Department. A claim shall only be granted with respect to the verified amount of unused stamps included in the claim.

(b) "Unused stamp" means a cigarette tax stamp on a tax stamp roll that has not been affixed to a package of cigarettes. If the stamp is of a design generated by a technology capable of being read by a scanning or similar device, a majority of the stamp must be present and should be able to be read by a scanning or similar device in accordance with Revenue and Taxation Code section 30162.

(c) Upon verification that the refund or credit is due, the tax stamp roll containing the unused stamps shall be returned to the Department for destruction.

Cal. Code Regs. Tit. 18, § 4061

1. Amendment filed 8-3-60 as an emergency; effective upon filing (Register 60, No. 17).
2. Certificate of Compliance--Government Code Section 11422.1, filed 9-14-60 (Register 60, No. 20).
3. Amendment filed 9-31-61 as an emergency; effective upon filing (Register 61, No. 18).
4. Certificate of Compliance--Section 11422.1, Gov. Code, filed 11-9-61 (Register 61, No. 22).
5. Amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).
6. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
7. Redesignation and amendment of former section as subsection (a) and new subsections (b)-(d) filed 5-13-2002; operative 6-12-2002 (Register 2002, No. 20).
8. Amendment of subsection (b) and NOTE filed 2-9-2006; operative 3-11-2006 (Register 2006, No. 6).
9. Amendment of section heading, section and NOTE filed 12-27-2021; operative 12-27-2021. Submitted to OAL for filing and printing only pursuant to Government Code section 15570.40(b) (Register 2021, No. 53).

Note: Authority cited: Sections 15570.22 and 15570.24, Government Code; and Section 30451, Revenue and Taxation Code. Reference: Sections 30162 and 30176, Revenue and Taxation Code.

1. Amendment filed 8-3-60 as an emergency; effective upon filing (Register 60, No. 17).
2. Certificate of Compliance -Government Code Section 11422.1, filed 9-14-60 (Register 60, No. 20).
3. Amendment filed 9-31-61 as an emergency; effective upon filing (Register 61, No. 18).
4. Certificate of Compliance -Section 11422.1, Gov. Code, filed 11-9-61 (Register 61, No. 22).
5. Amendment filed 1-12-68 as an emergency; effective upon filing (Register 68, No. 2).
6. Certificate of Compliance filed 3-27-68 (Register 68, No. 13).
7. Redesignation and amendment of former section as subsection (a) and new subsections (b)-(d) filed 5-13-2002; operative 6-12-2002 (Register 2002, No. 20).
8. Amendment of subsection (b) and Note filed 2-9-2006; operative 3-11-2006 (Register 2006, No. 6).
9. Amendment of section heading, section and Note filed 12-27-2021; operative 12/27/2021. Submitted to OAL for filing and printing only pursuant to Government Code section 15570.40(b) (Register 2021, No. 53).