1022.1 No claim for refund or allowance for credit shall be allowed for misplaced or lost stamps, or for stamps allegedly stolen from the licensee.

1022.2 Application for refund or for allowance for credit under § 1019, § 1020, or § 1021 shall be made as follows:

1. (a) In the case of an individual licensee, by the licensee;
2. (b) In the case of a partnership, by each of the partners; or
3. (c) In the case of a corporation, by the president or vice-president of the corporation, whose statement shall be attested by the secretary or assistant secretary of the corporation.

1022.3 Manufacturers' affidavits under § 1021 shall be executed as follows:

1. (a) In the case of a corporate manufacturer, by an officer of the corporation having authority to sign for the corporation;
2. (b) In the case of a manufacturer which is a partnership, by a partner having authority to sign on behalf of the partnership; or
3. (c) In the case of a manufacturer who is an individual, by that individual.

1022.4 In lieu of the requirements of § 1022.3, the manufacturer's affidavit may be made by an individual having a power of attorney from the manufacturer to execute such an affidavit. A properly authenticated copy of the power of attorney shall be submitted with the affidavit.

SOURCE: Final Rulemaking published at 29 DCR 2804, 2816 (July 2, 1982).