Rule 560-8-3-.08 - Claims for Refund or Credit - Distributor(1) The commissioner will refund the cost price of stamps affixed to any package of cigarettes or will refund the tax paid on cigars, little cigars, cigarettes, loose tobacco, or smokeless tobacco under the alternate method when it is shown to the commissioner's satisfaction that any of these products: (a) Have become unfit for use, consumption, or sale.(b) Have been destroyed or shipped out of this state and then were destroyed.(2) A claim for refund or credit shall be submitted on a form provided by the commissioner and shall be accompanied by a signed affidavit from the licensee for refund or credit attesting that the cigars, little cigars, cigarettes, loose tobacco, or smokeless tobacco that were destroyed or shipped out-of-state were unfit for use, consumption, or sale based upon currently published manufacturer's standards.(3) A copy of the published standards shall accompany the affidavit and claim for refund or credit.(4) A request for refund shall be submitted to the commissioner no later than one year from the date the tax payment was received by the commissioner. Upon occurrence of a rate change, a request for refund shall be received by the commissioner no later than thirty (30) days from the effective date of the rate change.(5) No refund or credit of taxes related to contraband tobacco products shall be granted to any person.Ga. Comp. R. & Regs. R. 560-8-3-.08
O.C.G.A. Secs. 48-11-4, 48-11-14, 48-11-15.
Original Rule entitled "Responsibility for Tax" adopted. F. Dec. 30, 1975; eff. Jan. 19, 1976.Repealed: F. May 5, 1982; eff. May 25, 1982.Amended: New Rule entitled "Claims for Refund or Credit - Distributor" adopted. F. Sept. 26, 2007; eff. Oct. 16, 2007.Amended: F. Mar. 10, 2008; eff. Mar. 30, 2008.