PURPOSE: This rule indicates the procedures to follow whenever cigarettes on which tax has been paid are unfit for use or consumption.

1. (1) Whenever cigarettes on which the tax has been paid, as evidenced by tax stamps and meter impressions, have become unfit for use or consumption; unsalable or damaged or destroyed by fire, flood or similar causes, the director, upon satisfactory proof being received from the cigarette wholesaler, may issue new tax stamps or meter impressions to the wholesaler who affixed the tax stamps or meter impressions.
2. (2) The director shall be notified prior to the destruction of damaged or partially damaged cigarettes and the cigarettes shall be kept available for inspection by his/her authorized representatives.
3. (3) When unsalable packages of cigarettes are to be returned to a manufacturer, tax stamps must be affixed to the packages of cigarettes and they must be inspected by an authorized representative of the director. An inspection report signed by the wholesaler must also be filed. A refund in stamps or meter impressions will be made upon receipt of an affidavit from the manufacturer that the cigarettes were received by the manufacturer. Inspection of the unsalable cigarettes may be waived at the discretion of the director.

AUTHORITY: sections 66.380, 149.015 and 210.320, RSMo (Cum. Supp. 1993) and 136.030, 136.120 and 149.021, RSMo (1986).* Cigarette Tax Regulation 10 was last filed Dec. 31, 1975, effective Jan. 10, 1976. *Original authority: 66.380, RSMo (1967), amended 1993; 136.030, RSMo (1945), amended 1947, 1949, 1965; 136.120, RSMo (1945); 149.015, RSMo (1974), amended 1982, 1993; 149.021, RSMo (1974), amended 1982; and 210.320, RSMo (1939), amended 1969, 1976, 1978, 1993.