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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 370. Cigarette Tax Regulations
12/26/2024

23VAC10-370-90. Cigarette tax credit certificates.

Any qualified stamping agent who erroneously applies Virginia revenue stamps to cigarettes or applies Virginia stamps to unsalable cigarettes that are returned to the manufacturer may apply to the Department of Taxation for a cigarette tax credit certificate.

1. Application for a cigarette tax credit certificate should be accompanied by substantiating evidence showing the circumstances surrounding the erroneously applied stamps, the quantity of stamps erroneously applied, and resolution of the situation. Application for credit certificate for unsalable cigarettes that are returned to the manufacturer should be accompanied by a manufacturer's affidavit or manufacturer's statement that such quantity and package size of cigarettes were actually returned.

2. If the wholesaler has reasonably satisfied the Department of Taxation that the credit is due, the department shall issue a tobacco tax credit certificate.

3. The tobacco tax credit certificate may be utilized for subsequent tax stamp purchases.

4. If cigarettes are destroyed by fire or other disaster prior to stamping, application for a credit against accountability may be made with the department. If cigarettes are destroyed by fire or other disaster after cigarette stamps are applied, application for a tobacco tax credit certificate or tax refund may be made with the department. The application should be made as set out in subdivision 1 of this section.

Statutory Authority

§ 58.1-203 of the Code of Virginia.

Historical Notes

Derived from VR630-25-1001, eff. January 1, 1985; amended, Virginia Register Volume 35, Issue 9, eff. March 12, 2019.

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