Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-7-1 - TOBACCO TAX ADMINISTRATION
Section 810-7-1-.04 - Refund For Tobacco Products Destroyed By A Manufacturer
Current through Register Vol. 42, No. 11, August 30, 2024
In order for a wholesaler to receive a refund for tobacco products returned to and destroyed by the manufacturer, the following information must be provided to the Department of Revenue:
(1) A copy of the packing slip which corresponds with the tobacco products to be destroyed;
(2) A copy of the credit memorandum issued by the manufacturer to the wholesaler covering the damaged or defective tobacco products; and
(3) An affidavit from the manufacturer to the effect that the tobacco products have been or will be destroyed and the value of the applicable tax for the tobacco merchandise to be destroyed.
Upon receipt and approval of the required documentation, the department will refund to the wholesaler the value of the applicable tax due on the destroyed tobacco products. If a subsequent audit determines that this refund was issued in error, the wholesaler shall be liable for the applicable tax plus penalties and interest.
Author: Alisa Johnson
Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-25-10, 40-25-15(e).
