Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 16 - Cigarette Tax
Section 12 CSR 10-16.110 - Unsaleable Packages of Cigarettes
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: This rule indicates the procedures to follow whenever cigarettes on which tax has been paid are unfit for use or consumption.
(1) If a wholesaler provides proof satisfactory to the department that cigarettes on which the tax has been paid, as evidenced by tax stamps, are unsellable the department may issue new tax stamps to the wholesaler who affixed the tax stamps.
(2) The wholesaler must notify the department prior to destroying unsellable cigarettes and must keep the cigarettes available for inspection by the department.
(3) When a wholesaler intends to return cigarettes that have tax stamps affixed to a manufacturer, the wholesaler must file with the department a report signed by the wholesaler identifying the number of cigarettes and verifying that stamps have been affixed to the cigarettes. The wholesaler must hold the cigarettes for inspection by the department until notified in writing by the department that the cigarettes may be returned to the manufacturer. The department will provide the wholesaler with stamps equal to the stamps affixed to the returned cigarettes upon receipt of written confirmation from the manufacturer that the manufacturer received the cigarettes.
*Original authority: 66.380, RSMo 1967, amended 1993, 1995; 136.030, RSMo 1945, amended 1947, 1949, 1965; 136.120, RSMo 1945; 149.015, RSMo 1974, amended 1982, 1993, 1994, 2001, 2005; 149.021, RSMo 1974, amended 1982; and 210.320, RSMo 1939, amended 1969, 1976, 1978, 1993, 1995.
