D.C. Mun. Regs. tit. 9, r. 9-1019

Current through Register 71, No. 45, November 7, 2024

Rule 9-1019 - REDEMPTION OF SPOILED OR UNUSED TAX STAMPS

1019.1

If any cigarette tax stamps issued under District tax laws are spoiled or rendered useless or unfit for the purpose intended, the amount paid for the stamps may be refunded or allowed as credit for the purchase of new stamps, in accordance with the provisions of this section.

1019.2

If a licensee owns tax stamps for which that licensee has no further use, the amount paid for the stamps may be refunded, in accordance with the provisions of this section.

1019.3

No refund shall be made under this section if the owner may be made whole by the Deputy Chief Financial Officer allowing a credit on the purchase of new stamps

1019.4

No allowance or refund shall be made unless the owner of the stamps files a written claim, under oath, with the Deputy Chief Financial Officer (on the form prescribed by the Deputy Chief Financial Officer) within whichever of the following time limits is applicable:

(a) Within six (6) months after the stamps have been spoiled or rendered useless or unfit for the purpose intended; or

(b) In the case of stamps for which the owner has no further use, within six (6) months after the date of purchase of the stamps.

1019.5

The owner of the stamps shall furnish all of the facts relative to the stamps spoiled, or rendered useless or unfit for the purpose intended, or for which the owner has no further use.

1019.6

The written claim, when presented, shall be accompanied by the useless, spoiled, or unfit stamps, and the claimant shall furnish satisfactory proof conclusively establishing the following:

(a) That the stamps were purchased by the licensee making the claim for refund or allowance of credit; and

(b) That the licensee did not, nor did any person by direction of the licensee or with the consent or knowledge of the licensee, willfully or intentionally spoil or render such stamps useless or unfit for the purpose for which they were intended.

1019.7

The written claim shall be accompanied by any additional information that the Deputy Chief Financial Officer may require. The claimant shall also provide any additional information that the Deputy Chief Financial Officer may require.

1019.8

If the claimant fails to provide any of the information required by the Deputy Chief Financial Officer or this section; or if the Deputy Chief Financial Officer believes the claim to be false or fraudulent; or if the information so provided is, in the opinion of the Deputy Chief Financial Officer, insufficient to establish the claim; the claim shall be denied.

1019.9

All retail licensees and vending machine licensees must file a claim for the redemption of unused cigarette stamps purchased prior to March 10, 1982 on or before September 10, 1982.

D.C. Mun. Regs. tit. 9, r. 9-1019

Final Rulemaking published at 29 DCR 2804, 2813 (July 2, 1982)