Compilation of Rules and Regulations of the State of Georgia
Department 560 - RULES OF DEPARTMENT OF REVENUE
Chapter 560-8 - ALCOHOL AND TOBACCO DIVISION (TOBACCO)
Subject 560-8-3 - DISTRIBUTOR PROVISIONS
Rule 560-8-3-.08 - Claims for Refund or Credit - Distributor

(1) The commissioner will refund the cost price of stamps affixed to any package of cigarettes or will refund the tax paid on cigars, little cigars, cigarettes, loose tobacco, or smokeless tobacco under the alternate method when it is shown to the commissioner's satisfaction that any of these products:

(2) A claim for refund or credit shall be submitted on a form provided by the commissioner and shall be accompanied by a signed affidavit from the licensee for refund or credit attesting that the cigars, little cigars, cigarettes, loose tobacco, or smokeless tobacco that were destroyed or shipped out-of-state were unfit for use, consumption, or sale based upon currently published manufacturer's standards.

(3) A copy of the published standards shall accompany the affidavit and claim for refund or credit.

(4) A request for refund shall be submitted to the commissioner no later than one year from the date the tax payment was received by the commissioner. Upon occurrence of a rate change, a request for refund shall be received by the commissioner no later than thirty (30) days from the effective date of the rate change.

(5) No refund or credit of taxes related to contraband tobacco products shall be granted to any person.