Rules & Regulations of the State of Tennessee
Title 1320 - Revenue
Subtitle 1320-04 - Miscellaneous Tax Division
Chapter 1320-04-03 - Unfair Cigarette Sales Law and Tobacco Tax Rules
Section 1320-04-03-.08 - REFUNDS

Universal Citation: TN Comp Rules and Regs 1320-04-03-.08

Current through September 24, 2024

(1) A refund equal to the face value, less the discount received will be made on all unused or mutilated, but identifiable, cigarette tax stamps purchased within a two (2) year period prior to filing of the claim. Unused stamps for which a refund is desired shall be returned to the Department accompanied by a properly executed claim for refund. Likewise, stamps inadvertently affixed to carton flaps shall accompany the claim for refund, however, a representative of the Department must witness the stamping of the packages contained in such cartons and certify to this effect. It will be incumbent upon the affixing agent to retain such cartons containing the cigarette packages and the stamped carton flaps intact until such inspection and certification may be made.

(2) Licensees filing a claim for refund for cigarette tax stamps on unsalable products to be returned to the manufacturer shall make application to the Department for such refund under oath. There shall be attached:

(a) A copy of the bill of lading or similar document covering such goods, under which the goods were returned to the manufacturer: and

(b) A certificate from the manufacturer to whom the goods were returned setting forth:
1. The quantity of products received by him;

2. The condition of the cigarette tax stamps affixed thereto;

3. That credit has been issued to the distributor for such products; and

4. That the cigarette tax stamps have been or will be destroyed.

Any person making oath to a false statement under this rule or attaching any document or certificate which shall be known to be false, with intent to receive a refund in excess of the amount to which the licensee is entitled, shall be guilty of the crime of perjury and punished therefor under the statutes of this state fixing the penalty for the crime of perjury.

(3) Upon satisfactory receipt by the Department of Revenue of all documents as required in Paragraph (2) of this Rule, the cigarette tax stamps will be deemed to have been canceled by an agent appointed by the commissioner, and proper notation of such will be made thereof on the books and records of the Department of Revenue.

(4) All claims for refund shall be completed to the satisfaction of the Commissioner and shall, among other things, show on the face or an appended paper the quantity of cigarette tax stamps, the denomination, and the extended total value. Any applicable discount shall be deducted from the total face value of all stamps. Any extraordinary cost incurred by the Department for the inspection, cancellation, and/or destruction of stamps and/or products to which stamps are affixed shall be paid to the Department by the licensee for whom such stamps are inspected or cancelled.

Authority: T.C.A. §§67-3108 and 67-101.

Disclaimer: These regulations may not be the most recent version. Tennessee may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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