Florida Administrative Code
61 - DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION
61A - Division of Alcoholic Beverages and Tobacco
Chapter 61A-10 - CIGARETTE TAX DIVISION RULES
Section 61A-10.008 - Refunds

(1) No refund or credit will be made for stamps affixed to or meter imprints placed upon packages of cigarettes shipped from a wholesale dealer to a manufacturer or importer unless such wholesale dealer furnishes the Division with an original affidavit issued by the manufacturer or importer acknowledging the receipt of the cigarettes. Such an affidavit must be submitted with a completed DBPR form AB&T 4000A-004, Application for Refund or Credit of Cigarette Stamps, incorporated herein by reference and effective (2/08). Only upon receipt of a properly executed application will the Division make such refunds or credits. Applications for refunds or credits and supporting affidavits must be filed with the Division within nine months from the dates the shipments of such cigarettes were made as set forth in the affidavit.

(2) Unused stamps will be redeemed by the Division only in full rolls or partial rolls that can be re-sold to another stamping agent.

(3) Stamps misapplied to packages or stamps that become unusable may be destroyed by authorized employees of the Division and a credit or refund issued upon the submission of a completed DBPR form AB&T 4000A-004. Out of state stamping agents with misapplied Florida stamps must submit a sworn affidavit for misapplied or unusable stamps.