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Florida Administrative Code (Last Updated: October 28, 2024) |
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61. Department of Business and Professional Regulation |
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61A. Division of Alcoholic Beverages and Tobacco |
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61A-10. Cigarette Tax Division Rules |
1(1) No refund 4or credit 6will be made for stamps affixed to or meter imprints placed upon packages of cigarettes shipped from a wholesale 25dealer 26to a manufacturer 29or importer 31unless 32such wholesale dealer furnishes the Division with an original affidavit issued by the manufacturer or importer acknowledging the receipt of the cigarettes54. 55Such 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)83. Only upon receipt of 88a 89properly executed 91application 92will the Division make such refunds 98or credits100. Applications for refunds 104or credits 106and supporting affidavits must be filed with the Division within 116nine 117months from the dates the shipments of such cigarettes were made 128as set forth in the affidavit134.
135(2) 136Unused stamps will be redeemed by the Division only in full rolls or partial rolls that can be re-sold to another stamping agent159.
160(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 202Florida 203stamps must submit a sworn affidavit for misapplied or unusable stamps.
214Specific Authority 216210.10 FS. 218Law Implemented 220210.11 FS. 222History–Amended 8-25-66, Repromulgated 12-19-72264, Formerly 7A-10.08, 7A-10.008, Amended 9-2-08.
