D.C. Mun. Regs. tit. 9, r. 9-1020

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 9-1020 - DESTROYED TAX STAMPS

1020.1

If any cigarette tax stamps issued under District tax laws have been destroyed, the amount paid for the stamps may be refunded or allowed as a credit for the purchase of new stamps, in accordance with the provisions of this section.

1020.2

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

1020.3

No allowance or refund shall be made unless the owner of the stamps files a written claim with the Deputy Chief Financial Officer (on the form prescribed) within six (6) months after the stamps have been destroyed.

1020.4

The written claim shall be under oath, and shall state all the facts relative to the destruction of the stamps.

1020.5

The written claim shall be accompanied by any additional information that the Deputy Chief Financial Officer, in the Deputy Chief Financial Officer's sole discretion, may require. The claimant shall provide any additional information that the Deputy Chief Financial Officer may require.

1020.6

The written claim, when presented, shall be accompanied by satisfactory proof conclusively establishing the following:

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

(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 destroy the stamps;

(c) That the stamps were in the possession of the licensee at the time they were destroyed;

(d) That the stamps were, in fact, totally and physically destroyed;

(e) The circumstances under which the stamps were destroyed; and

(f) The location and place where the stamps were being kept or stored at the time they were destroyed.

1020.7

If the claimant fails to provide any forms, affidavits, or other information required by the Deputy Chief Financial Officer; or if the Deputy Chief Financial Officer believes the claim to be false or fraudulent; or if the proof of destruction is, in the opinion of the Deputy Chief Financial Officer, insufficient to establish the claim; the claim shall be denied.

D.C. Mun. Regs. tit. 9, r. 9-1020

Final Rulemaking published at 29 DCR 2804, 2814 (July 2, 1982)