D.C. Mun. Regs. tit. 9, r. 9-1021
Notwithstanding the provisions of §§ 1019 and 1020, if any packages of cigarettes bearing stamps or meter impressions issued to any licensee under the Act are returned by any licensee to the manufacturer of the cigarettes because the packages of cigarettes are in an unsalable condition, the amount paid by the licensee for the stamps or meter impressions may be refunded to the licensee or allowed as a credit to the licensee on the purchase of new stamps or meter impressions, in accordance with the provisions of this section.
No allowance or refund shall be made unless the licensee files a written claim, under oath, with the Deputy Chief Financial Officer (on the form prescribed) within six (6) months after it has been determined that the packages of cigarettes are unsalable.
The written claim shall be under oath, and shall state all of the facts relating to the unsalability of the cigarettes and the return of the cigarettes to the manufacturer.
In each case, the licensee making the claim for refund shall furnish satisfactory proof conclusively establishing that the licensee applying for the refund has purchased sufficient stamps or meter impressions during the previous twelve (12) months to cover the amount of the claim for refund or credit for which application is being made.
The written claim shall be accompanied by any additional information that the Deputy Chief Financial Officer, in his or her discretion, may require; and the licensee and manufacturer shall submit any additional information that the Deputy Chief Financial Officer may require.
The licensee shall submit (on the prescribed form) with the claim, a statement under oath from the manufacturer showing the number and denominations of the District of Columbia cigarette tax stamps or meter impressions on packages of cigarettes received from the licensee as unsalable, and stating that the stamps or meter impressions were destroyed by the manufacturer.
If the licensee or manufacturer fail to provide any of the affidavits or other information required by this section or by the Deputy Chief Financial Officer; 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.
D.C. Mun. Regs. tit. 9, r. 9-1021